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2022 (2) TMI 1159 - HC - GSTSeeking release of conveyance alongwith the goods - fine prescribed under Section 130 (2) proviso of the Central Goods and Services Act, 2017, was paid - levy of vicarious liability - It is the contention of petitioner that the scheme of Section 130 of the Act makes it clear that the owner of the goods and the owner of the conveyance are two separate entities and the liability of one can not be foisted upon the other - HELD THAT:- This Court in M/S. SHIV ENTERPRISES VERSUS STATE OF PUNJAB AND OTHERS [2022 (2) TMI 296 - PUNJAB AND HARYANA HIGH COURT] has held that the principle of vicarious liability can not be extended indefinitely. In the present case also to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the conveyance is also foisted with the vicarious liability of any mis-declaration/fraud by the owner of the goods despite the proviso engrafted on to Sub Section 2 of Section 130 of the Act. The argument of the learned State counsel is rejected and it is directed that the conveyance be released forthwith. The goods obviously would be confiscated and disposed of by the respondents in accordance with law - Petition allowed.
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