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TMI Blog2023 (1) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... ur Agarwal, Standing Counsel. ORDER 1. The order passed on GST MOV-06 dated September 29, 2022, vide which the goods in transit were seized by the authorities concerned, has been impugned in the present writ petition. Further show cause notice on GST MOV-07 and order passed thereon on GST MOV-09 dated October 7, 2022 are under challenge in the present petition. 2. Learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be levied upon him. The penalty can be levied under section 129(1)(b) of the Act, only if the owner of the goods does not come forward. In the case in hand, vide impugned order the penalty has been levied under Section 129(1)(b) of the Act, which is not applicable. He has also referred to Circular dated December 31, 2018 issued by the Central Board of Indirect Taxes and Customs (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been appropriately levied on the petitioners. 5. After hearing learned counsel for the parties, in our opinion, the present writ petition deserves to be allowed and the order impugned dated October 7, 2022 deserves to be set aside for the reason that the consignors and consignees are present and accepting ownership of the seized goods. The consignors are registered dealers in the State of U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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