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TMI Blog2019 (8) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... TH, SENIOR COUNSEL FOR SHRI K.J. KAMATH, ADVOCATE) RESPONDENT (BY SRI VIKRAM HUILGOL, HCGP) JUDGMENT Heard the learned counsel appearing for the appellant. 2. By filing the writ petitions under Article 226 of the Constitution of India, the appellant challenged an order of detention under sub-section (1) of Section 129 of the Central Goods and Services Tax Act, 2017 (for short 'th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be deemed to be the owner. He submitted that in the present case, the invoice and other documents were accompanying the goods which are detained and therefore, in any event, clause (a) of sub-section (1) of Section 129 will be attracted and therefore, even if penalty is to be paid by the appellant, it will have to be paid in terms of clause (a) and not clause (b) of sub-section (1) of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has also filed response to the detention order but there is no reply filed to the notice under sub-section (3) of Section 129 of the said Act of 2017 and therefore, the learned Single Judge has permitted the appellant to file additional explanation. 8. The appellant can always contend before the concerned authority that in view of the circular dated 31st December 2018, in particular clause (6) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o record the factual finding in this appeal that the appellant will have to be treated as the owner under the circular dated 31st December 2018 and therefore, clause (a) of sub-section (1) of Section 129 of the said Act of 2017 is applicable. This exercise will have to be left to the authority which passes the order in terms of the order of the learned Single Judge. 11. Accordingly, we dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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