TMI Blog2021 (12) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... get the goods released unless and until that is done. There is no provision that mere on the asking on the carve of starvation of the petitioner it could be released in his favour. Therefore, he is required to follow the mandate a direction that provision has been made in Clause (C) of Section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017 whereby FORM GST MOV-08 represented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law. Petition disposed off. - Writ Tax No. - 976 of 2021 - - - Dated:- 29-11-2021 - Hon'ble Arvind Kumar Mishra-I And Hon'ble Om Prakash Tripathi JJ. For the Petitioner : In Person For the Respondent : C.S.C. ORDER Heard Shri Shivakan (petitioner) is present in person. In this writ petition, it has been directed against the order of seizure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of goods was 520 Kg. It means that 520 Kg. betel nut was goods loaded and was transported without any paper in district Kanpur Nagar. The same was seized and under the relevant G.S.T. Act 2017 and under Section 68 Sub-section (3) various options were considered and under Section 129 Sub-section (1) of the G.S.T. Act various options have been made and discussed in the order impugned whereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before the authorities concerned among other compliance and to get the goods seized release. We have perused the record and various ground in support of this petition it is observed by us that it is the incumbent duty of the petitioner to come out with specific papers and to prove he is the owner and with the interest of the goods he may file as per G.S.T. and there are provision that goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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