2021 (10) TMI 835

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....orporated as an amendment. The learned Government Pleader seeks time to file counter affidavit on the amended writ petition. 2. It is submitted by Adv.P.Sanjay, the learned counsel for the petitioner that the goods which were detained under Section 129 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act') on 02.07.2021 is remaining with the 4th respondent for the last two months and in spite of the petitioner expressing his willingness to furnish security or even pay the tax and penalty contemplated under Section 129(1) of the Act, the 4th respondent was not willing to release the goods, under one pretext or the other. 3. It is seen that in the meantime, order under Section 130 has been issued as Ext.P11 on 07.08.....

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....p of the goods. Admittedly, Ext.P2 is the invoice relating to the transaction between the petitioner and the consignee in Maharashtra, during the transportation of which the goods were intercepted. Thus, it was the petitioner who had generated the invoices for the goods on 02.07.2021, immediately prior to interception of the goods since the invoice is in the name of the petitioner, he shall be deemed to be the owner of the goods. 8. The learned Senior Government Pleader invited my attention to a Circular No.76/50/2018-GST issued by the Ministry of Finance wherein as a clarification at Serial No. 6, the question raised was "who will be considered as the 'owner of the goods' for the purposes of Section 129 (1) of the CGST Act". The C....