Ranjeet Kumar Poddar vs Assistant Commissioner Of Cgst & Cx on 14 May, 2026
In the matter of: S.N. Trading Company & Anr. (supra), the
Hon'ble Supreme Court during consideration of the Special Leave Petition
sought various information from the appellant with regard to the
ownership of the seized consignment. In the instant case no contrary
material has been produced by the revenue neither mentioned in the said
order determining demand to contend that ownership of the consignment
belongs to somebody else. Hence, the ratio laid down in the matter shall
not apply in the facts of this case.