2019 (11) TMI 1108

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....Goods and Service Tax Act, 2017 ("IGST Act" for short) as well as the detention order dated 23.09.2019 passed under section 129(1) of CGST Act read with section 20 of IGST Act and the demand notices inter alia seeking for other consequential reliefs. 2. The petitioner is claiming to be a proprietorship firm engaged in the business of agriculture and trade of areca nuts and other agricultural products in the State of Rajasthan. It is submitted that the petitioner Firm consigned 21,000 Kgs., of areca nut to M/s.Nirman Enterprises of New Delhi having GSTIN No.07AFGPJ3277H1ZD under the cover of invoice No.KF/015 dated 18.09.2019 accompanied by E-way bill 781093157467 dated 18.09.2019. It is submitted that M/s.Phoenix Aromas India Pvt. Ltd., ....

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....d KGST Act. It was contended that in terms of the Circular No.76/50/2018-GST dated 31.12.2018, if the invoice or any other specific document is accompanying the consignment of goods, then the consignor or the consignee should be deemed to be the owner. Admittedly, the invoice and E-way bill were accompanying the consignment of goods in question wherein the petitioner is shown as the consignor. As such, it was mandatory on the part of the respondent No.2 to consider the petitioner as "the owner of the goods" for the purpose of section 129(6) of CGST Act and the penalty, if any, ought to have been passed under section 129(1)(a) of the CGST/KGST Act. Reliance is placed on the order of the Division Bench in Writ Appeal Nos.2939-2940/2019 dated ....

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....2.2018, placing reliance on the judgments of this Court and various High Courts no doubt is broadly acceptable on the question, who has to be considered as "the owner of the goods" for the purpose of section 129(6) of CGST/KGST Act. It is not in dispute that either the consignor or consignee should be deemed to be the owner if the invoice or any other specified document is accompanying the consignment of goods provided the invoice is genuine and in accordance with the provisions of CGST/KGST Act. 6. Section 2(66) of the CGST/KGST Act defines as under: 2(66) "Invoice" or "Tax Invoice" means the tax invoice referred to in section 31. Section 31(1) of the CGST/KGST Act reads thus: 31. Tax Invoice.- (1) A registere....

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....r the provisions of the Act, the same requires to be negated for the reason that section 107 of the Act explicitly makes it clear that, any person aggrieved by any decision or order passed under the Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. It is further clarified by section 121 which deals with non-appealable decisions and orders. In terms of Section 121, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any on....