2023 (1) TMI 1238

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....el for respondents. ORDER 1. The grievance raised by the petitioner in the present petition is that for release of goods, an order has been passed against the petitioner in terms of Section 129(1)(b) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'). The order was passed against the driver of the vehicle. The goods were accompanied by invoice and eWay B....

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....d that after detention of the goods, immediately survey was carried out at the business premises of the petitioner, but nothing wrong was found as the stocks lying there were supported by proper documents/invoices, hence, the goods are required to be released on assessment of amount in terms of Section 129(1)(a) of the Act. 2. On the other hand, learned counsel for the respondents submitted that ....

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....ention of the goods and the firm was found to be carrying on its business. 4. Once the documents clearly establish the name of the consignor, who is a registered dealer in the State, the proceedings should have been initiated against the owner of the firm instead of the driver, so as to enable him to respond to the notice. In any case, once from the facts on record, which have gone undisputed, th....