https://www.taxtmi.com/caselaws?id=763004 Official GST records showing a business as a proprietorship can establish the petitioner as the proprietor and deemed owner of detained goods, even if the invoice and e-way bill mention only the trade name. The High Court noted that ownership could not be denied solely because the individual name did not appear separately in those documents when the department's own records reflected the legal name, trade name, constitution of business, and Aadhaar authentication. The penalty order therefore could not stand on the reasoning adopted by the authority, and the matter had to be reconsidered under the provision applicable to the owner of the goods. en-us Thu, 05 Dec 2024 00:00:00 +0530 Wed, 11 Dec 2024 08:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763004 Official GST records showing a business as a proprietorship can establish the petitioner as the proprietor and deemed owner of detained goods, even if the invoice and e-way bill mention only the trade name. The High Court noted that ownership could not be denied solely because the individual name did not appear separately in those documents when the department's own records reflected the legal name, trade name, constitution of business, and Aadhaar authentication. The penalty order therefore could not stand on the reasoning adopted by the authority, and the matter had to be reconsidered under the provision applicable to the owner of the goods. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763004