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2019 (8) TMI 1151 - HC - GSTDetention order - claim of ownership - Section 129 of the Central Goods and Services Tax Act, 2017 - whether the appellant is either a consignee or a consignor and whether the invoice and other documents are genuine documents? - HELD THAT:- the appellant can always contend before the concerned authority that in view of the circular dated 31st December 2018, in particular clause (6) thereof, the appellant will have to be treated as the owner of the detained goods and therefore, the penalty payable will be as per clause (a) of sub-section (1) of Section 129 of the said Act of 2017. Though the notice proceeds on the footing that clause (b) of sub-section (1) of Section 129 is applicable, the concerned authority will have to consider the applicability of sub-section (1) of Section 129 and if prayed to that effect, whether the appellant is entitled to the benefit of clause (c) of sub-section (1) of Section 129 of the said Act of 2017. While passing a speaking order in terms of the order of the learned Single Judge, the aforesaid aspects shall also be taken into consideration by the concerned authority. Appeal disposed off.
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