9911796707
TMI Blog2025 (1) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... P-9 i.e. Circular dated 31-12-2018, issued by the Government of India, by which owner of goods has been clarified, accordingly it shall be decided as per invoice or any other specified document accompanying the goods and instant case Annexure P-2 is an invoice wherein petitioner has been shown as cosigner of the goods, which was being transported in truck bearing Registration No. CG 10 AJ 1477, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, two weeks time is granted to him to file reply. Learned counsel for the petitioner submits that the petitioner- Firm had supplied goods to one Kamal Traders, Jabalpur, vide invoice No. 14, amounting to Rs. 5,07,893.24/- on 25.11.2024 (Annexure P-2). Thereafter, on 26.11.2024 at around 01:45 pm, the truck bearing registration No. CG 10 AJ 1477 carrying the goods was intercepted by GST Offici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of detention/seizure, the entire act of detention/seizure by respondent is vitiated for non-compliance of section 129(3), therefore the petitioner Firm is entitled for the immediate release of the goods and vehicle which have been illegally detained and the entire proceedings deserves to be quashed. He further submits that order of penalty has been passed against the driver of the vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as goods were detained on 28-11-2024 and notice was issued on 4-12-2024. Therefore, 129(b) of GST Act would be applicable. Having considered the contention of learned counsel for the parties, facts of the case, particularly considering the Clause 6 of Annexure P-9 i.e. Circular dated 31-12-2018, issued by the Government of India, by which owner of goods has been clarified, accordingly it shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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