2022 (12) TMI 592

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..... dey learned counsel for the petitioner and Sri Ankur Agarwal learned counsel for the respondent revenue. The petitioner herein claims to be a registered dealer under G.S.T Act and is engaged in the business of supplying mixed scrap to the dealers situated at different place. It is sought to be submitted that the seized goods were sent in transit by the petitioner after generation of e-Way bill o .....

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..... nt/revenue by moving an application which is appended to the writ petition of him being the owner of the seized goods. However, notice under Section 129 of the C.G.S.T Act 2017 has still been issued in the name of the driver. The contention is that the once the petitioner put forth his claim before the revenue of being owner of the seized goods, all proceedings under Section 129 are required to be .....

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..... shall approach the competent officer putting forth his claim of being owner of the seized good by a moving proper application along with the copy of this order. In case, such an application filed before the competent officer, he shall duly deal with the same and grant opportunity of hearing to the petitioner by giving a proper notice in accordance with the provision of sub Section (3) of Section .....

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