Summary
- The Calcutta High Court has ruled that detained goods in transit must be released upon the consignor's payment of the statutory penalty under Section 129(1)(a) of the CGST Act.
- The Court emphasized that disputed ownership is insufficient grounds for ongoing detention without additional evidence.
- This decision clarifies the legal obligations regarding GST consignment detentions and penalties.
- The ruling may streamline processes for consignors facing similar issues in the future.
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