Order Date – 12 September 2024

Parties: M/s S.M. Enterprises Vs State Of Up And 3 Others

Facts – 

• The Petitioner, M/S S.M. Enterprises, is the owner of the goods and, contented that, goods are to be released as per Section 129(1)(a) of CGST Act read with IGST Act while the authorities have made the calculation under Section 129(1)(b) of the CGST Act read with IGST Act by an order dated July 29, 2024.

Issue – 

• Whether the goods may be released by the authorities under Section 129(1)(a) or 129(1)(b) of the CGST Act read with IGST Act?

Order – 

• The Divisional Bench of Hon'ble High Court observed that the facts and issue in the present writ petition are quite similar to one in M/s Halder Enterprises (supra). In light of the same, there is no reason why this Court should take a different view of the matter. Ergo, the goods would have to be released in terms of Section 129(1) (a) of the CGST Act read with IGST Act. 
• Accordingly, the order passed by the authorities dated July 29, 2024 is quashed and set aside. The authorities are directed to carry out the exercise in terms of Section 129(1) (a) of the CGST Act read with IGST Act within a period of three weeks