TMI Blog2023 (1) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In view of the clarification given by the Board vide its Circular dated 31, 2018, levy of penalty under Section 129(1)(b) of the Act was not called for and coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents : Mr. Ankur 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the goods comes forward, the penalty 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y mentioned in the invoices. Hence, penalty has 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 consign ..... X X X X Extracts X X X X X X X X Extracts X X X X
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