Margo Brush India Vs State Of UP
Date: January 16, 2023
Subject Matter
Penalty imposed u/s 129(1)(b) is NOT applicable where owner of the goods comes forward and accepts the ownership of the seized goods
Summary
The writ petition challenges the seizure of goods in transit and the order and notice passed by the authorities under the U.P. Goods and Services Tax Act, 2017. The petitioners argue that they are the owners of the goods as they are either the consig…
1. The order passed on GST MOV-06 dated September 29, 2022, vide which the goods in transit were seized by the authorities concerned, has been impugned in the present writ petition. Further show cause notice on GST MOV-07 and order passed thereon on GST MOV­09 dated October 7, 2022 are under challenge in the present petition. 2. Learned counsel for the petitioners submitted that the goods were…