2025 (3) TMI 613

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.... the Respondent : Ankur Agarwal, S.C. ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 22.01.2025 passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 ('the Act') passed by the Assistant Commissioner, Mobile Squad - I, State Tax, Ghaziabad/respondent no. 2 creating a demand of Rs. 59,00,000/-. 2. Submission has been made t....

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.... wrongly indicated in GST MOV-01 that no documents were produced, the same indication was made in GST MOV-02. Whereafter, MOV-04 was issued wherein after physical verification no discrepancy in the goods was noticed. However, in the order of detention passed under Section 129(1) of the Act, it was indicated that goods were not covered by valid documents. 3. It is submitted that due to inadverte....

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.... is wholly unjust despite the fact that petitioner had claimed ownership of the goods along with documentary proof and therefore, the order impugned deserves to be quashed and set aside. 7. Learned Standing Counsel supported the order impugned indicating that admittedly the goods accompanying the vehicle were not covered by a valid document as there was discrepancy in the vehicle number purport....

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....ver the said circular is applicable and when the tax invoice and the E-way bill are produced by the assessee, the goods shall be treated as belonging to the assessee, who comes before the authorities as the owner of the goods and produces the documents and it was further held that in such cases that the security is required to be in terms of Section 129(1)(a) and not under Section 129(1)(b) of the....