9911796707
TMI Blog2021 (12) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner and Sri Jagdish Mishra, learned Standing Counsel appearing for the respondents. By means of this writ petition, the order dated 30.9.2021 passed by Assistant Commissioner, Mobile Squad-10, Kanpur under the provisions of Section 20 of the IGST Act, 2017 read with section 129(3) of the CGST Act, 2017 (hereinafter referred to as the Act) in form GST MOV--09, has been challenged. Also u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order in form GST MOV-09 as well as the first Appellate Authority have doubted the genuineness of the invoices but have not recorded any finding that the petitioner who has produced the invoices before them, was not the owner of the goods. The contention is that in view of the Circular No. 76/50/2018 GST dated 31.12.2018 issued by the Commissioner, GST, the owner of the goods, for purpose of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that liability of the petitioner for payment of penalty etc would be under the provisions of Clause (1) (a) of Section 129 of the Act and not under Clause (b) of Sub section (1) of Section 129 of the Act. Learned Standing Counsel has opposed the writ petition and has stated that the invoices produced by the petitioner were found to be suspect by the proper authority as well as by the appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince in the invoices IGST @ 18% is reflected and since it has not been disputed in the order impugned that the petitioner is not the owner of the goods or that he had not come forward for payment of penalty, it is provided that on payment of penalty, etc in compliance of the provisions of Section 129(1)(a) of the Act, and furnishing security other than cash and bank guarantee for the balance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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