9911796707
TMI Blog2024 (12) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... ent no.2 B. Issue a writ, order or direction in the nature of mandamus commanding the respondent no.3 to pass the order treating the petitioner to be the owner of the goods C. Issue a writ, order or direction in the nature of certiorari quashing the impugned order passed under Section 129 (3) of the Act dated 06.11.2024 (Annexure No.3) C. ......... E. ........." 3. Learned counsel for the petitioner has submitted that the petitioner is a company duly registered under the GST Act, which deals in various goods related to Air Pump, Gas Compressor, Fans and Ventilators. The petitioner is having multi-registration as it is actively involved in different states and in the State of UP., the company is registered at Ghaziabad. 4. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed, but the same has been rejected against which an appeal was preferred, which was also met the same fate. 7. In support of his submission, learned counsel for the petitioner has relied upon the judgement of this Court passed in the case of M/s Riya Traders Vs. State of U.P. and another (Writ Tax No. 28 of 2023), decided on 17.01.2023. 8. He further submits that the circular is binding upon the authorities and the authorities are bound to follow the same. 9. In support of his submission, he placed reliance upon the judgment of Hon'ble Apex Court passed in the case of Union of India Vs. Arviva Industries (I) Ltd., [2008] 12 STT 28 (SC), decided on 10.01.2007. 10. He further submits that a specific pleadings with regard to Circular d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner being the owner of the goods, approached the authorities, they were bound by the Circular dated 31.12.2018 to consider him the owner of the goods. The relevant part of the Circular dated 31.12.2018 is being quoted as follows: - 6. Who will be considered as the 'owner of the goods' for the purposes of section 129 (1) of the CGST Act? It is hereby clarified that if the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoice or any other specified document is not accompanying the cosignment of goods, then in such cases, the proper officer should determine who should be declared as the owner of the goods. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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