Section 129(1)(b) of GST Act not invocable when consignor claims himself to be owner of goods

Samira Enterprises Vs State of U P And 2 Others (Allahabad High Court) Allahabad High Court held that invocation of provisions of section 129(1)(b) of the GST Act not justified when consignor with tax invoice and e-way bill claim himself to be the owner of the goods. Facts- The petitioner is a registered dealer in MS scrape based at Delhi. She submits that in the normal course of business, the petitioner sold MS scrape to M/s Himgiri Ispat Pvt. Ltd. The said goods was accompanying with proper documents i.e. tax invoice as well as E-way Bill. The goods, during its onward journey was intercepted...