2023 (4) TMI 1060

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.... ORDER This petition is directed against an order passed by the department under Section 129(3) of GST Act, dated 26.02.2023, addressed to one Ajay Yadav. This order is assailed on the ground that the goods in question belong to the petitioner. Submission is that though all other documents required for the transit of goods were accompanied, yet the vehicle's number was wrongly recorded in....

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....ances is misconceived. We find substance in the objections raised by the respondents inasmuch as the cosigner or the consignee would always be at liberty to challenge the confiscation of goods along with the supporting documents evidencing their ownership and merely because the order has been addressed to the driver of the vehicle would not be to the prejudice of the rights and contentions of t....