GST Proceedings against owner not driver If documents clearly establish name of consignor

Riya Traders Vs State of U.P. (Allahabad High court) It is undisputed case of the parties that the goods were accompanied by invoice and e-Way Bill, wherein the name of the petitioner is mentioned as consignor. The fact, that the petitioner is a registered dealer, is also not in dispute as even survey of petitioner’s business firm was carried out immediately after detention of the goods and the firm was found to be carrying on its business. Once the documents clearly establish the name of the consignor, who is a registered dealer in the State, the proceedings should have been initiated a...