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2020 (2) TMI 670

..... nner - Punjab GST Act, 2017 - HELD THAT:- Though the petitioner has tried to make out a case of having made an innocuous prayer of seeking release of goods under the provisions of Section 129(1) of the Act, the copious material produced by the respondents shows the modus operandi being employed for the purpose of evasion of the tax liability under the provisions of the Act and on that count the status of the petitioner in seeking release of the goods claiming himself to be the owner, if at this stage is recognized by the respondents, is likely to prejudice the plea/stand which has been taken by the respondent department. The status of the petitioner as owner of the goods is in question inasmuch as while the petitioner relies on E-way bill d .....

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..... charge of the goods has tendered documents mentioned in Annex.2 for verification and upon verification the authority was of the opinion that inspection of the goods under movement was required to be done under the provisions of Section 68(3) of the RGST Act read with Central GST Act, 2017 on account of the fact that E-way bill was dated 7/12/2019 and it was claimed that the vehicle broke down on the same date at the starting point and on account of contradictory statements, the documents were also required to be examined. The petitioner approached the respondents for release of goods along with vehicle and made a written request on 16/2/2019 (Annex.5) under the provisions of Section 129 of RGST Act. It is alleged in the petition that despit .....

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..... s been filed by the State inter alia raising preliminary objection that the petitioner does not have the locus standi to invoke the extra ordinary jurisdiction of this Court as the petitioner has failed to establish his ownership on the goods found in the intercepted vehicle. It is submitted that from the material which has come on record, it is apparent that goods are from one M/s. Sunil Oil Mills, Goluwala and though EWay bill pertains to the petitioner, from the statements of driver, records of the Toll Plaza and GPS location of the driver/goods-incharge it is apparent that the goods which were loaded by M/s Sunil Oil Mills on 7/12/2019 have already been delivered to the petitioner on 8/12/2019 and in second round the vehicle (oil tanker .....

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..... look at the various submissions made and the material which has been placed on record reveals that though the petitioner has tried to make out a case of having made an innocuous prayer of seeking release of goods under the provisions of Section 129(1) of the Act, the copious material produced by the respondents shows the modus operandi being employed for the purpose of evasion of the tax liability under the provisions of the Act and on that count the status of the petitioner in seeking release of the goods claiming himself to be the owner, if at this stage is recognized by the respondents, is likely to prejudice the plea/stand which has been taken by the respondent department. The status of the petitioner as owner of the goods is in questio .....

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