Skipper Limited Vs Union of India
Date: February 7, 2020
Subject Matter
Upon furnishing of security u/s 129(1) , the proceedings initiated by the notice u/s 129(3) shall be deemed to be concluded in view of Section 129(5)
Summary
1. Section 129 of the GST Act, 2017 contemplates a comprehensive scheme with a summary procedure for release of goods and conveyances seized in transit. A perusal of the provision shows that upon seizure of goods and conveyances in transit, the Reven…
1. The order dated 4th December, 2019 issued by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad Mughalsarai Unit, Chandauli is taken in the record. 2. By the order dated 4th December, 2019, the petitioner was required to furnish a bank guarantee equivalent to the amount of his liability determined under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 at th…