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GST – Difference in weight mentioned in the invoice and the actual weight – Levy of penalties under Sections 129(1)(a) and 129(1)(b) of the CGST Act - Whether the CBIC Circular dated 31-12-2018, which deems the consignor or consignee to be the owner of the goods if the invoice or specified documents accompany the consignment, can be relied upon by the petitioner when the genuineness of the transaction and documents are in question - HELD - The said Circular cannot be applied in cases where the genuineness of the transaction or the documents is in doubt. The Circular is binding on the officers but it has to operate within the statutory framework and applied only when there is no doubt raised regarding the genuineness of the consignment, transaction and documents. The Circular cannot be treated as a shield to ward off legal scrutiny and shelve legal action in cases involving undisclosed transactions and dubious invoices/bills - In the present case, the GST authorities have doubted the existence of the petitioner's supplier and cited discrepancy in the weight of the goods, hence, the circular cannot be relied upon by the petitioner - The petitioner is left free to approach the appellate authority by filing an appeal against the order impugned. However, the GST authorities are directed to release the petitioner's goods and conveyance upon payment of the penalty determined under Section 129(1)(a) and furnishing of security for the balance amount determined under Section 129(1)(b) – The petition is disposed of
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