TaxTMI 
TaxTMI 
2021 (4) TMI 273
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....ed : "1. Submission of learned counsel for the petitioner is that the goods were in transit through the State of U.P., the consignment having been booked at Assam for shipment to Delhi. 2. While passing through the State of U.P., the authorities have checked and found the e-way bill to be in order. Also, the goods subscribed to the description given in the tax invoice and the e-way bill. Relia....
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....ntee, treating the petitioner to be owner in terms of Section 129(1)(a) of Uttar Pradesh Goods & Services Tax Act, 2017, the goods may be released forthwith." Thereafter, Civil Misc. Correction Application No. 02 of 2021 was filed. It was allowed vide order dated 18.2.2021. It reads as under : "Ref:- Civil Misc. Correction Application No.2 of 2021 1. Heard learned counsel for the parties. 2....
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....le property for the balance amount of tax (70%). At the same time, it is seen that the petitioner had produced the e-way bill and the tax invoice at the time of detention itself. Thus the petitioner claims that he is the owner of the goods and therefore the penalty amount cannot exceed the amount of tax. As against that the petitioner has already deposited twice the amount of tax towards penalty. ....