Assessee directed to approach competent authority to prove ownership of the detained goods by moving proper application

Assessee directed to approach competent authority to prove ownership of the detained goods by moving proper application https://www.taxtmi.com/article/detailed?id=11134 Proceedings under Section 129 require that a person asserting ownership of seized goods file a proper, dated application with the competent officer specifying ownership; the proper officer must then issue the statutory notice and afford an opportunity of hearing under Section 129(3) and (4). If an ownership claim is informal, undated, or lacks proof of receipt, the claimant should reapply; the revenue must consider the application, serve notice on the claimant, and proceed only after granting the statutory hearing. en-us Wed, 22 Feb 2023 14:08:56 +0530 Wed, 22 Feb 2023 14:08:56 +0530 TaxTMI RSS Generator Assessee directed to approach competent authority to prove ownership of the detained goods by moving proper application https://www.taxtmi.com/article/detailed?id=11134 Proceedings under Section 129 require that a person asserting ownership of seized goods file a proper, dated application with the competent officer specifying ownership; the proper officer must then issue the statutory notice and afford an opportunity of hearing under Section 129(3) and (4). If an ownership claim is informal, undated, or lacks proof of receipt, the claimant should reapply; the revenue must consider the application, serve notice on the claimant, and proceed only after granting the statutory hearing. Articles Goods and Services Tax - GST Wed, 22 Feb 2023 14:08:56 +0530 https://www.taxtmi.com/article/detailed?id=11134