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TMI Blog2024 (12) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Meenakshi Singh (A.C.S.C.), Ankur Agarwal (S.C.) ORDER 1. These writ petitions are directed against the orders dated 05.11.2024 passed under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 (in short 'the Act') by which the claim of the ownership of the petitioner on the goods detained by respondent no. 5 has been rejected and the same has been passed in the name of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made that respondent-authority has indicated in the order impugned that in relation to the ownership, Aadhar Card and Pan Card have not been produced and that only with an intention to evade payment of tax, the goods were being transported from Delhi to Kolkata through the bogus firms. It is emphasized that the department's own document, i.e., registration certificate in form GST REG-06 indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1580 of 2022 decided on 16.01.2023; Green India Vs. State of U.P. : (2024) 160 taxmann.com 349; and Ram India Company Vs. State of U.P. : (2024) 167 Taxmann.com 164. 4. Learned counsel for the respondents, though does not dispute the fact that issue pertaining to imposition of penalty under the provisions of Section 129(1)(a) of the Act is covered by the Clarification dated 31.12.2018 as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods, however the invoices and e-way bills indicate the consignee as M/s Vishal Enterprise and that no material has been produced by Mr. Vishal Chobia pertaining to the ownership of the goods based on Aadhar Card, Pan Card etc. as his name is not indicated in the invoice/ e-way bills. 7. The finding recorded is essentially de-hors the material available with the authority wherein the regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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