HC: Sets-aside Single-Judge order directing goods/conveyance release contrary to statutory provisions

Karnataka HC (Kalaburagi Bench) sets-aside order of Ld. Single Judge directing release of detained goods/conveyance on payment of tax and penalty as determined u/s  129 (1)(a) of the CGST Act and refund of excess auctioned amount to the Respondent-Petitioner; Revenue has alleged that on detention the owner of the conveyance came forward and discharged the fine however, the owner of goods did not come forward to discharge the tax/penalty; Observes that when it is the...