9911796707
TMI Blog2024 (11) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... uments annexed with the writ petition, it appears that the authorities have not challenged the invoice and/or e-way bill produced by the petitioner nor have they questioned the fact of purchase of the areca nuts from a third party which was then being supplied by the petitioner to the consignee. The petitioner also relies on the Circular No.76/50/2018-GST, dated December 31, 2018 that states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty in accordance with law. The writ petition is disposed of. - Hon'ble Shekhar B. Saraf And Hon'ble Vipin Chandra Dixit JJ. For the Petitioner : Aditya Pandey For the Respondent : C.S.C. ORDER 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the demand of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be the owner. 4. One may also rely on the Division Bench judgment of this Court in the case of H/S Halder Enterprises Vs. State of U.P. and others reported in 2024 (2) ADJ 660 (DB) wherein it has been held that the Department is bound by the aforesaid circular dated December 31, 2018 and if the invoice mentions the name of the consignor, the consignor shall be deemed to be the owner. 5. In l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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