TMI Blog2023 (1) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner, passed under Section 129(1)(b) of the Act, deserves to be set aside. It is undisputed case of the parties that the goods were accompanied by invoice and e-Way Bill, wherein the name of the petitioner is mentioned as consignor. The fact, that the petitioner is a registered dealer, is also not in dispute as even survey of petitioner's business firm was carried out immediately afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner - Petition allowed. - Writ Tax No. - 28 of 2023 - - - Dated:- 17-1-2023 - Hon'ble Rajesh Bindal, Chief Justice And Hon'ble J.J. Munir, Judge For the Petitioner: Mr. Aditya Pandey, Advocate. For the Respondents : Mr. Ankur Agrawal, Standing Counsel for respondents. ORDER 1. The grievance raised by the petitioner in the present petition is that for rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar dated December 31, 2018, whereby it has been clarified that, in case, the invoice is accompanying the consignment of goods, either the consignor or the consignee should be deemed to be the owner. In the case in hand, the consignor is a registered dealer in the State. He further submitted that after detention of the goods, immediately survey was carried out at the business premises of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties that the goods were accompanied by invoice and e-Way Bill, wherein the name of the petitioner is mentioned as consignor. The fact, that the petitioner is a registered dealer, is also not in dispute as even survey of petitioner's business firm was carried out immediately after detention of the goods and the firm was found to be carrying on its business. 4. Once the documents clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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