Pioneer Industries through vs State of U. P.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(All) 2164

RAJESH BINDAL, J. J. MUNIR
Pioneer Industries through – Appellant
Versus
State of U. P. – Respondent

Advocates appeared:
For the Petitioner:Mr. Praveen Kumar, Advocate.
For the respondents: Mr. Ankur Agarwal, Standing .

ORDER

The order passed on GST MOV-06 dated January 7, 2023, 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 January 11, 2023 are under challenge in the present petition.

2. Learned counsel for the petitioners submitted that the goods were accompanied by proper documents. The owners of the goods either are the consignors or the consignees. However, still without appreciating the contentions raised by the petitioners, vide impugned order, the driver of the vehicle was deemed to be the owner and penalty of Rs. 4,01,672/- has been levied in exercise of power under Section 129 (1)(b) of U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act').

3. The argument is that it is a case in which the goods in transit were accompanied by proper documents. When show cause notice was issued to the driver of the vehicle, the petitioners had filed their replies. In terms of the provisions of Section 129 (1)(a) of the Act, in case, the owner of the goods comes forward, the penalty is to be levied upon him. The penalty can b

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