9911796707
TMI Blog2024 (12) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. A perusal of the finding recorded would reveal that the authority observed that only consignor or consignee, whose name is indicated in the invoice and e-way bills, can be deemed as owner of 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. The finding recorded is essentially de-hors the material available with the authority wherein the registration certificate pertaining to the GISTIN clearly indicates the status of the petitioner as proprietor of M/s. Vishal Enterprise - In view of the specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, GST Policy Wing, a penalty in the present case could have been levied under Section 129(1)(a) of the Act, to which the petitioner is not disputing. Further submissions have been made that the authority, while passing the order, despite specific assertion in the claim that the goods in question were owned by the petitioner, found the same as incorrect only on account of the fact that the invoice and e-way bills contained the name of the firm, Vishal Enterprise, of which petitioner is the proprietor. Submissions have 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce evidence pertaining to ownership of the goods, the said plea is not available. 5. We have considered the submissions made by counsel for the parties and have perused the material available on record. 6. The denial of the respondents to apply the provisions of Section 129(1)(a) of the Act, in the light of the Clarification dated 31.12.2018 and judgments of this Court, is based on the finding that the petitioner has failed to produce evidence regarding ownership of the goods. A perusal of the finding recorded would reveal that the authority observed that only consignor or consignee, whose name is indicated in the invoice and e-way bills, can be deemed as owner of the goods, however the invoices and e-way bills indicate the consignee as M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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