Riya Traders Vs State of U.P.
Date: January 16, 2023
Subject Matter
Either the consignor or the consignee should be deemed as the owner if the invoice accompanies the goods
Summary
The petitioner has raised a grievance regarding the release of goods and an order passed against them under Section 129(1)(b) of the U.P. Goods and Services Tax Act, 2017. The order was passed against the driver of the vehicle, even though the goods…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. The grievance raised by the petitioner in the present petition is that for release of goods, an order has been passed against the petitioner in terms of Section 129(1)(b) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’). The order was passed against the driver of the vehicle. The goods were ac…