TMI Blog2021 (12) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... t been able to deny that despite the petitioner claiming himself to be the owner and having produced invoices concerned, he was not declared by the proper authority or the appellate authority to be the owner of the goods. The matter requires consideration - Learned Standing Counsel prays for and is granted three weeks time to file counter affidavit. Rejoinder affidavit, if any, may be filed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 107 of the GST Act passed by the Additional Commissioner Court-II (Appeal), IV, State Tax, Kanpur, whereby the appeal filed by the petitioner against the aforesaid order dated 30.9.2021 has been rejected and that order was affirmed. Contention of the learned counsel for the petitioner is that at the time of interception, admittedly, certain invoices could not be produced by the driver before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or any other specified documents is accompanying the consignment of the goods. However, if the invoices or any other specified documents are not accompanying the consignment of goods, then the proper officer should determine who should be declared as the owner of the goods. The contention is that in the teeth of this provision of the circular, neither the proper authority nor the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore them. It is stated that imposition under section 129(1) (b) has been correctly made. However, learned Standing Counsel has not been able to deny that despite the petitioner claiming himself to be the owner and having produced invoices concerned, he was not declared by the proper authority or the appellate authority to be the owner of the goods. The matter requires consideration. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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