2024 (11) TMI 1170

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..... f 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 penalty order dated November 6, 2024 passed under Section 129(1)(b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') read with Section 20 of the Integrated Goods and Services Tax Act. 3. From a perusal .....

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..... 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 light of the above, we are of the view that the order dated November 6, 2024 is illegal and unjustified, and accordingly, the same is quashed and set-aside with a direction upon the authorities to pass an order under Section 129(1)(a) and ther .....

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