If petitioner is either a consignor or a consignee, he has to be treated as owner of goods

S.K. Trading Co And Another Vs Additional Commissioner Grade 2 (Appeal ) And Another (Allahabad High Court)

It is stated that on 21.09.2022, a detention order was passed detaining the goods in question mainly on the ground that the goods were without E-Way bill. It is argued that although under Section 129(3) of U.P. GST Act, there is a prescription for issuance of a notice in Form GST MOV-07, however, the notice was not issued in the format as prescribed but was issued by an authori

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