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True owner of goods which have been seized - Section 129(3) of the UP GST Act, 2017 - While the Revenue...

True owner of goods which have been seized - Section 129(3) of the UP GST Act, 2017 - While the Revenue Counsel would contend that the goods are not traceable to a bona-fide owner at the same time, in the facts of the present case, it does appear that the impugned order dated 24.08.2021 had been passed without consideration of the petitioner's claim to ownership over the goods in question. - there is evidence of the petitioner (claiming as owner) having deposited the amount of GST on 23.08.2021 ..... .....

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