Refusing petitioner as deemed owner without looking into online record through GISTIN not sustainable-Allahabad HC

Vishal Chobia Vs State of U.P. and 4 others (Allahabad High Court)

Writ petitions are filed challenging the order under Section 129(3) of the UPGST by which the claim of the ownership of the petitioner on the goods detained has been rejected and the same has been passed in the name of the driver of the vehicle.

Petitioner submitted that penalty could have been levied u/s 129 (1) (a) whereas it has been imposed u/s 129(1)(b) in terms of the Clarification dated 31.12.2018 issued by the CBDT, GST Policy Wing. Petitioner is proprietor of Vishal Enterprises and goods in question

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