2024 (11) TMI 589

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....wal, S.C. ORDER 1. This writ petition has been filed by the petitioner aggrieved of the proceedings initiated under Section 129 of the CGST Act read with Section 20 of the IGST Act and a demand of penalty order dated 16.10.2024 in Form GST MOV-09 along with Form GST DRC-07 dated 16.10.2024 passed by Respondent No.3. Further the detention order and consequential notice dated 08.10.2024 have also ....

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....sued on the ground of suspension of the registration and sought release of the goods, however, by order impugned dated 16.10.2024, a demand under Section 129 (1)(b) of the Act to the tune of Rs. 14,81,490/- was made. 5. Learned counsel for the petitioner made submissions that it is not the case of the respondent that the vehicle was not accompanied by the requisite documents. The show cause notic....

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....ugned. Submissions have been made that a bare perusal of the order impugned would reveal that the registration was obtained by the petitioner based on fake documents and, therefore, as the documents which were accompanying the goods in question were obtained based on a fake registration, the passing of the order was justified. 7. We have considered the submissions made by counsel for the parties ....

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....s Sanjay Sales Agency v. State of U.P. and another, 2023:AHC:193624- DB, and provisions of Section 129 came to the conclusion that once the goods were found with proper tax invoice and E-way bill belonging to the petitioner, the circular dated 31.12.2018 would apply and the petitioner would be deemed to be owner of the goods and the same was to be released in terms of Section 129 (1) (a) of the CG....