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 authority whose name is not even specified as the order itself recorded that the same was issued for the authority and ...