9911796707
TMI Blog2024 (8) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner are specified in such tax invoice as the consignee to whom the goods were required to be delivered. By referring to the notices in Form GST MOV-1 and MOV-2, learned counsel points out that the said communications contain the names of the seller and buyer but not that of the petitioner. Learned counsel also points out that a reply was submitted by the buyer on 25.05.2024. She points ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e raised by CEID to the petitioner should also have accompanied the goods. 5. The tax invoice is on record. This document clearly shows that the invoice was raised on "Bill To Ship To" basis. The particulars of the consignee, i.e., the petitioner, are set out therein. The notices issued at the time of detention in Form GST MOV-01 and MOV-02 do not contain the name of the petitioner. It appears th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action of the respondents, the goods shall be released. 7. For reasons aforesaid, impugned order dated 27.05.2024 is set aside by leaving it open to the respondents to initiate fresh proceedings in accordance with law. It is open to the petitioner to execute a bank guarantee in terms of Section 129(1)(c) of applicable GST enactments to the satisfaction of the first respondent. Within 48 hours fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
