2024 (9) TMI 1010

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....he nature of Certiorari and set aside the order passed by the Appellate Authority vide order no. 0151 dated 09-12-2021 and release the amount of Rs. 5,02,890.00, deposited as tax and penalty by the petitioner, along with interest as well as detained goods may kindly be refunded to the petitioner. The relief as per the submissions and legal citation may be accorded in favour of the petitioner in the interest of justice." 3. Learned counsel for the petitioner submits that the petitioner is a registered dealer in MS scrape based at Delhi having GST No. GSTIN07BWDPK4547C1ZQ and make sales the MS scrape to Steel Rolling Mills based in the northern India. She submits that in the normal course of business, the petitioner sold MS scrape to M/s H....

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....purchased through Tax invoice no. 133 dated 16.11.2021 of M/s Impex World Corporation, Shop No. 6, Plot no. 431, Azim Market, Hindon Vihar, Ghaziabad UP and E-way Bill dated 16.11.2021 was also prepared of which due entries were made in the books of account of the petitioner. 5. She further submits that in view of clause 6 of the notification no. 76/50/2018 -GST dated 31.12.2018, if the invoice or any other specific document is accompanying the consignment then the consignee should be deemed to be the owner of the goods in question. The petitioner had appeared before the respondent authority but still the impugned order has been passed. 6. She further submits that Circular no. 64/38/2018-GST dated 14.9.2018 contemplates that the goods....

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....the goods were not intercepted, the petitioner would have been succeeded to avoid the payment of legitimate tax, therefore, the proceedings have rightly been initiated. 9. After hearing learned counsel for the parties, the Court has perused the record. 10. The record shows that the goods in question were accompanying with the documents i.e. Tax invoice, GR and Eway Bills. In the E-way bill, the dispatch place is specifically mentioned as Ghaziabad UP. Further the records shows that after detention of the goods, a reply was submitted by the petitioner wherein, in para 3, it was specifically mentioned that purchase was made from Ghaziabad dealer and therefore due entries has been made in its purchase account. This fact has not been deni....

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.... of the CGST Act? It is hereby clarified that if the invoice or any other specified documents is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoice or any other specified document is not accompanying the consignment of goods, then in such cases, the proper officer should determine who should be declared as the owner of the goods. 15. On perusal of the said circular, it appears that if the tax invoice or any specific document is accompanying the consignment of the goods then either the consigner or the consignee should be deemed to be the owner of the goods. 16. Further an argument has been raised that the orders have been passed against the petitioner u....