2023 (12) TMI 1201 - SCH - GST

Detention of goods and vehicles while in transit with valid invoices - Onus on the purchase to prove the genuineness of transaction - Revenue initiated proceedings against seller / supplier of goods - suspension of registration of the supplier - High Court has held that, In essence, the petitioners (purchaser) have to establish their own credentials but not the 4th respondent (supplier of goods). In that view, the 1st respondent (GST Department) is not correct in roping the petitioners in the proceedings initiated against the 4th respondent without initiating independent proceedings U/s 129 of CGST/APGST Act against the petitioners. - However, liberty was granted to initiate proceedings against the petitioners U/s 129 of CGST/APGST Act, 2017. Held that - Having heard learned counsel for the petitioner(s), we are not inclined to interfere in the matter. The Special Leave Petitions (SLP) filed by the revenue dismissed.

Summary

Title: Supreme Court Judgment - Dismissal of Special Leave Petitions

Court: Supreme Court

Citation: 2023 (12) TMI 1201 - SC

Judges: HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE UJJAL BHUYAN

Representation: Mr. Sahil Bhalaik, AOR Mr. Tushar Giri, Adv. Mr. Siddharth Anil Khanna, Adv.

Decision: Special Leave Petitions dismissed. Pending application(s) disposed of.