GST: Vehicle owner cannot be foisted with vicarious liability of any mis-declaration/fraud by owner of goods

Vijay Mamgain Vs State of Haryana (Punjab and Haryana High Court) The facts are that in this case an order of penalty and tax was made against the goods but since the same was not paid within 14 days proceedings under Section 130 of the Central Goods and Services Act, 2017 were initiated. At that stage also the owner of the goods did not come forward to pay the tax and penalty or the fine in view of the confiscation. However, the owner of the conveyance i.e. the petitioner went and paid the fine imposed on the vehicle but, since the vehicle was not released he has filed the present writ petit...