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2023 (2) TMI 324 - HC - GSTRejection of claim of ownership made by the petitioner in respect of the goods in question - contrary to Clause 6 of the clarificatory Circular No. 76/50/2018-GST dated 31st December, 2018, issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing or not - petitioner says that the detained goods in question is accompanied by the tax invoice and eway bill which have already been uploaded in the portal - HELD THAT:- The respondent GST authority concerned prays for time to take written instruction in the aforesaid regard. List this matter on 3rd January, 2023 under the same heading and same position to enable Mr. Ghosh to take proper instruction.
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