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TMI Blog2021 (10) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration. Learned Standing Counsel prays for and is granted three weeks time to file counter affidavit. Rejoinder affidavit, if any, may be filed within two weeks thereafter - List thereafter. - Writ Tax No. - 874 of 2021 - - - Dated:- 28-10-2021 - Hon'ble Jayant Banerji, J. For the Petitioner : Nishant Mishra For the Respondent : C.S.C. ORDER HON'BLE JAYAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices of petitioner no.2 and five invoices of petitioner no.3 were produced by the Driver of the vehicle bearing No. NL01-N-5556 at the time of interception. It is contended that in view of notification dated 31.12.2018, since invoices were produced by the driver, the petitioners were entitled to be considered as owners of the goods with respect to said invoices and, therefore, for purpose of relea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty under Section 129(1)(a) of CGST Act in respect of their invoices that were produced by the driver of the vehicle at the time of interception. With regard to other goods that do not form part of the invoices produced by the driver at the time of interception, those goods will be released on payment of tax and penalty in terms of order of the appellate court. On payment of the tax and penalty a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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