https://www.taxtmi.com/caselaws?id=763646 The Court quashed the impugned orders and allowed the writ petition, directing the respondent to recognize the petitioner as the owner of the goods. The decision was based on the Circular dated 31.12.2018, which mandates treating either the consignor or consignee as the owner if accompanied by specified documents. The Court emphasized the binding nature of circulars and found the authorities' actions unsustainable, given the lack of discrepancy in the goods' quantity and the petitioner's status as both consignor and consignee. The judgment aligns with precedents, including M/s Riya Traders v. State of U.P. en-us Fri, 20 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763646 The Court quashed the impugned orders and allowed the writ petition, directing the respondent to recognize the petitioner as the owner of the goods. The decision was based on the Circular dated 31.12.2018, which mandates treating either the consignor or consignee as the owner if accompanied by specified documents. The Court emphasized the binding nature of circulars and found the authorities' actions unsustainable, given the lack of discrepancy in the goods' quantity and the petitioner's status as both consignor and consignee. The judgment aligns with precedents, including M/s Riya Traders v. State of U.P. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763646