{"id":5227,"date":"2025-08-05T18:03:28","date_gmt":"2025-08-05T12:33:28","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5227"},"modified":"2025-08-05T18:03:28","modified_gmt":"2025-08-05T12:33:28","slug":"penalty-set-aside-as-petitioner-deemed-owner-based-on-invoice-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/penalty-set-aside-as-petitioner-deemed-owner-based-on-invoice-hc","title":{"rendered":"Penalty Set Aside as Petitioner Deemed Owner Based on Invoice | HC"},"content":{"rendered":"<pre>Case Details: <a href=\"http:\/\/centaxonline.com\/latest-news-updates\/gst\/101010000000401755\/penalty-order-us-1291b-to-be-set-aside-as-petitioner-would-be-deemed-owner-of-goods-since-his-name-was-there-in-invoice-hc\"><span class=\"TextRun SCXW25917225 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW25917225 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">S.S. Enterprises Versus<\/span> <span class=\"NormalTextRun SCXW25917225 BCX0\" data-ccp-parastyle=\"Body-All Documents\">State of U.P.<\/span><span class=\"NormalTextRun SCXW25917225 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 32 Centax 411 (All.)<\/span><\/span><span class=\"EOP SCXW25917225 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000049942\">Shekhar B. Saraf<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000166039\">Praveen Kumar Giri<\/span>, JJ.<\/strong><\/div>\n<\/li>\n<li>\n<div id=\"dbs_judge\"><strong>Shri <\/strong><span id=\"111170000000052924\"><strong>Suyash Agarwal <\/strong><\/span>for the Petitioner.<\/div>\n<\/li>\n<\/ul>\n<div id=\"digest\">\n<div class=\"dbs_members\">\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The petitioner, whose name was mentioned in the invoice accompanying the detained goods, was subjected to penalty proceedings under Section 129 of the CGST Act and the Uttar Pradesh GST Act. Upon detention of goods and conveyance in transit, the jurisdictional officer imposed penalty under Section 129(1)(b), treating the petitioner as a person other than the owner of the goods. The petitioner responded to the show cause notice via his registered email address, although no personal appearance was made before the authority. The authorities also noted that a subsequent field visit to the principal place of business of the petitioner revealed no business activity, and this was cited as grounds for treating the petitioner as not being the owner. The petitioner contended that since his name was clearly stated in the invoice and he had approached the authorities seeking release of the goods, he should be deemed the owner as per Clause No. 6 of <\/span><i><span data-contrast=\"none\">Circular No. 76\/50\/2018-GST, dated 31-12-2018<\/span><\/i><span data-contrast=\"none\">. The matter was accordingly placed before the High Court of Allahabad.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW235640019 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW235640019 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court of Allahabad held that in light of the petitioner\u2019s name being present on the invoice and his proactive steps to secure release of the goods, Clause No. 6 of <\/span><\/span><span class=\"TextRun SCXW235640019 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW235640019 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Circular No. 76\/50\/2018-GST, dated 31-12-2018<\/span><\/span><span class=\"TextRun SCXW235640019 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW235640019 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> would squarely apply, and the petitioner must be deemed the owner for the purpose of Section 129. The Court ruled that the mere absence of activity at the principal place of business was insufficient to displace the statutory presumption arising from documentary evidence. It further held that the invocation of Section 129(1)(b) was legally unsustainable in such circumstances and that penalty under this clause could not be levied. Accordingly, the impugned order imposing penalty was set aside, with a direction to the jurisdictional authority to afford the petitioner an opportunity of hearing and thereafter pass a reasoned order.<\/span><\/span><span class=\"EOP SCXW235640019 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">List Of <\/span>Cases Cited<\/h2>\n<ul>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(80)%20G.S.T.L.%20357%2F(2023)%2013%20Centax%20144%20(All.)&amp;itemType=AP\">Halder Enterprises v. State of U.P.<\/a> \u2014<a id=\"anchor_13026.812482780426\"><\/a>\u00a02024 (80) G.S.T.L. 357\/(2023) 13 Centax 144 (All.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 4]<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<\/div>\n<div><\/div>\n<\/div>\n<div id=\"caseOrder\">\n<div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: S.S. Enterprises Versus State of U.P. (2025) 32 Centax 411&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5230,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Penalty Set Aside as Petitioner Deemed Owner Based on Invoice | HC<\/title>\n<meta name=\"description\" content=\"Allahabad HC quashes penalty under Sec 129(1)(b) as petitioner named in invoice is deemed owner; non-appearance, field visit not sufficient to deny ownership.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/penalty-set-aside-as-petitioner-deemed-owner-based-on-invoice-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Penalty Set Aside as Petitioner Deemed Owner Based on Invoice | HC\" \/>\n<meta property=\"og:description\" content=\"Allahabad HC quashes penalty under Sec 129(1)(b) as petitioner named in invoice is deemed owner; 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