TMI Blog2021 (10) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... there was an evasion of tax in the transaction between the 5th respondent and petitioner. However that transaction could be only prior to Ext.P2 invoice. No doubt it is for that alleged hidden transaction that evasion of tax was suspected. Be that as it may after Ext.P2 invoice was generated, there is no case that there is any suspected evasion of tax since IGST is already reflected in Ext.P2. Thus from the time of generation of Ext.P2, petitioner is the owner of the goods as he is the consignor in Ext.P2. The mandate of Section 130 will be defeated if the goods are not released to the person who holds the invoice at the time of interception when the entire penalty, fine and tax are tendered - Since on 17.08.2021, petitioner had tendere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Referring to Ext.P11, the learned counsel for the petitioner submitted that petitioner paid the entire penalty, fine and tax imposed under Ext.P11 on 17.08.2021 as evidenced by Ext.P16 chalan. It is the case of the petitioner that in spite of paying the amounts due in lieu of confiscation, the 4th respondent has not released the goods even till date. He thus seeks urgent orders for release of the goods. 5. Dr.Thushara James, the learned Senior Government Pleader after referring to the circumstances that arose in the case pointed out that the goods can be released as contemplated under Section 130(2) only to the owner of the goods and that the 4th respondent believes that the petitioner is not the owner of the goods. It is submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act . The Circular clarified that if the invoice or any other specified document is accompanying the consignment of goods, then either the consigner or the consignee should be deemed to be the owner. If the invoice or any other specified document is not accompanying the consignment of goods, then in such cases, the proper officer should determine who should be declared as the owner of the goods . 9. Even going by the above said clarification issued by means of a Circular, it is clear that when the goods are accompanied by an invoice, there is no discretion upon the officer to adjudicate as to the ownership of the said goods. 10. It is elementary that in sale of goods when there is an invoice that covers goods, the title to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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