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WESTERN CARRIER INDIA LTD vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ASHWANI KUMAR MISHRA
SYED AFTAB HUSAIN RIZVI
Pet. Counsel
Rahul Agarwal
Res. Counsel
Gopal Verma

Petitioner / Applicant

WESTERN CARRIER INDIA LTD

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 15, 2023
Order No.

Writ Tax No. - 1020 of 2023

Citation

2023(9) TAXREPLY 7936
Original Order
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ORDER

ORDER Heard learned counsel for the petitioner, learned Standing Counsel representing State and Sri Gopal Verma learned counsel appearing for respondent nos. 4 & 5. The petitioner is aggrieved by an order dated 14.08.2023 contained in annexure no.10 to the writ petition whereby the liability has been fixed upon it to pay penalty in terms of Section 129 (1) b of the C.G.S.T. Act, 2017. Further prayer made in the writ is to command the respondents to release the goods and the vehicle seized by respondents by accepting penalty in terms of section 129 (1)(a) of the GST Act. In addition to other arguments advanced, learned counsel for the petitioner places reliance upon a circular issued by the Board on 31.12.2018 which provides that if the invoice or any other specified document is accompanying the consignment of goods then either the consigner or the consignee should be deemed to be the owner of the goods. Relying upon such circular, it is urged on behalf of the pet....

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