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TMI Blog2023 (12) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... Act"). 2. At the outset, we may state that the counsel on behalf of the petitioner has submitted that he is restricting the prayers made in the writ petition to the proceeding initiated under Section 129 of the CGST Act. 3. The main issue in this writ petition is whether the goods may be released by the authorities under Section 129(1)(a) or 129(1)(b) of the CGST Act. 4. The main contention of the learned counsel for the petitioner is that the petitioner is the owner of the goods and, therefore, goods are to be released as per Section 129(1)(a) of CGST Act while the authorities have made the calculation under Section 129(1)(b) of the CGST Act by an order dated October 19, 2023. 5. Before proceeding, one may record the brief facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoice or any other specified document is not accompanying the consignment of goods, then in such cases, the proper officer should determine who should be declared as the owner of the goods. The relevant clause is provided below: 6. Who will be considered as the 'owner of the goods' for the purposes of section 129(1) of the CGST Act? It is clarified that if the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoice or any other specified document is not accompanying the consignment of goods, then in such cases, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of U.P. and another, 2023:AHC:193624-DB (Coram: Hon'ble Printinker Diwaker, CJ and Hon'ble Ashutosh Srivastava, J.). 10. One may look to the relevant section before dealing with the arguments placed by the parties. The relevant portion of Section 129 of the CGST Act is delineated below: "129. Detention, seizure and release of goods and conveyances in transit.- (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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