Assessee directed to approach competent authority to prove ownership of the detained goods by moving proper application

Last updated: 27 January 2023

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in M/sShiv Scrap Sales v. State of U.P. & Anr. [Writ Tax No. 1519 of 2022 dated December 7, 2022] has directed the assessee to approach the competent authority by moving a proper application for giving the details of the ownership of the detained goods, in a matter challenging the order of detention of the goods for alleged non-existence of purchaser firm and for carrying fake invoice by driver, wherein, the notice was issued to the driver of the vehicle instead of the owner of the goods. Further directed the Revenue Department to duly deal with the application in accordance with Section 129(3) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
Writ Tax No. 1519 of 2022 dated December 7, 2022