2026 (4) TMI 599

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....ce in Howrah, West Bengal, on December 15, 2025. 2. The said goods were transported from Kanpur to Howrah in a vehicle bearing registration no. UP 25 HT 6157, accompanied by the requisite tax invoice, e-way bill, and consignment note. 3. However, the said vehicle was intercepted by Respondent No. 6 on December 18, 2025, and on the same date, Form MOV-02 was issued, and the vehicle along with the goods was detained. 4. Subsequently, by a letter dated January 7, 2026, the petitioner requested Respondent No. 4 to release the goods along with the vehicle, claiming herself to be the owner thereof. In response, Respondent No. 4, by a letter dated January 8, 2026, required the petitioner to appear personally in order to proceed further in....

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....petitioner's personal appearance in order to verify her ownership over the goods in question. 11. Learned counsel appearing for the respondent authorities, however, produced a letter from the consignee dated March 30, 2026, indicating that the consignee requested that the vehicle and the goods not be released without his consent. The consignee further indicated that he may appear before the respondent authorities either physically or through video conferencing. 12. Mr. Pranit Bag, learned counsel appearing for the petitioner, submits that the petitioner is ready and willing to take release of the goods upon payment of the applicable penalty in terms of Section 129(1)(a) of the Central Goods and Services Tax Act, 2017. 13. It is fur....

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.... accompanying the consignment of goods, then in such cases, the consignment of goods, then in such cases, the proper officer should determine who should be declared as the owner of the goods." 19. It is not in dispute before this Court that the invoices in the present case clearly indicate the petitioner's firm as the consignor and Maa Kali Traders as the consignee. The concerned respondent authorities ought to have determined the ownership of the goods in question in light of the aforesaid circular. 20. Insofar as the insistence on personal appearance is concerned, this Court finds no justification in the stand adopted by the respondents. Section 116 of the Central Goods and Services Tax Act, 2017 expressly permits a person to appear....