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2023 (12) TMI 1201 - SCH - GSTDetention of goods and vehicles while in transit with valid invoices - Onus on the purchase to prove the genuineness of transaction - Revenue initiated proceedings against seller / supplier of goods - suspension of registration of the supplier - High Court has held that In essence the petitioners (purchaser) have to establish their own credentials but not the 4th respondent (supplier of goods). In that view the 1st respondent (GST Department) is not correct in roping the petitioners in the proceedings initiated against the 4th respondent without initiating independent proceedings U/s 129 of CGST/APGST Act against the petitioners. - However liberty was granted to initiate proceedings against the petitioners U/s 129 of CGST/APGST Act 2017. Held that - Having heard learned counsel for the petitioner(s) we are not inclined to interfere in the matter. The Special Leave Petitions (SLP) filed by the revenue dismissed.
Title: Supreme Court Judgment - Dismissal of Special Leave Petitions
Court: Supreme Court Citation: 2023 (12) TMI 1201 - SC Judges: HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE UJJAL BHUYAN Representation: Mr. Sahil Bhalaik, AOR Mr. Tushar Giri, Adv. Mr. Siddharth Anil Khanna, Adv. Decision: Special Leave Petitions dismissed. Pending application(s) disposed of.
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