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GST Act | If Invoice Or Any Other Specified Document Is Accompanying Goods, Then Consigner Or Consignee Are Deemed To Be Owner: Allahabad HC

Upasna Agrawal

25 Sept 2023 11:45 AM IST

    • GST Act | If Invoice Or Any Other Specified Document Is Accompanying Goods, Then Consigner Or Consignee Are Deemed To Be Owner: Allahabad HC

    The Allahabad High Court held that if goods are accompanied by invoices or any other document as specified, either the consignee or the consigner shall be deemed owner of the goods. Penalty, if any, should be imposed under Section 129(1)(a) of the Goods and Services Tax Act, 2017. Petitioner was transporting a consignment for M/s Tata Steel Ltd. from Odisha to Pilkhua. Due to breakdown of...

    Tags
    Goods And Services Tax ActJustice Ashwani Kumar MishraJustice Syed Aftab Husain RizviWestern Carrier India Ltd v. State Of U.P. And 4 Others 2023 LiveLaw (AB) 3472023 LiveLaw (AB) 347
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