TMI Blog2023 (7) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... wn to the Court that while the goods were in transit it accompanied the tax invoice and e-way bill which indicated the goods to be owned by the petitioner - The petitioner has otherwise raised a claim before the authorities regarding the ownership of goods in question. The order passed by the authorities, however, in no manner reflects application of mind on the question as to whether the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h to determine the issue after affording opportunity of hearing to the petitioner - Petition allowed. - Hon'ble Ashwani Kumar Mishra And Hon'ble Syed Aftab Husain Rizvi JJ. For the Petitioner : Shubham Agrawal For the Respondent : C.S.C. (Civil Misc. Amendment Application No. 2 of 2023) Heard. Petitioner is permitted to incorporate the amendment during the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance upon a circular issued by the department, dated 13.03.2019, which contains a clarification that if an invoice or any other specified document is accompanying the consignee goods, then either the consignor or the consignee should be deemed to be the owner. The circular also provides that if an invoice or any other specified document is not accompanying the goods, then in such cases, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the parties and have perused the materials on record. Prima facie it is shown to the Court that while the goods were in transit it accompanied the tax invoice and e-way bill which indicated the goods to be owned by the petitioner. The petitioner has otherwise raised a claim before the authorities regarding the ownership of goods in question. The order passed by the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsit. A Division Bench of this Court in Writ Tax No. 178 of 2023 after referring to previous judgments of this Court has observed that the question with regard to ownership of the goods be determined before levying penalty etc. In view of the deliberations and discussions held above, this petition succeeds and is allowed. The third respondent is directed to examine the petitioner's cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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