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TMI Blog2015 (10) TMI 2502X X X X Extracts X X X X X X X X Extracts X X X X ..... s disposed of, on the ground of alternative remedy, with the direction that the State Government shall take all appropriate and necessary steps to fill up the vacancy in the Commercial Tax Appellate Tribunal, Uttarakhand so that appeal of the petitioner firm and other affected assessees may be taken up for hearing. During the pendency of the second appeals before the Commercial Tax Appellate Tribunal, Uttarakhand, interim order dated 26.08.2015, passed by this Court, shall continue to operate. - Appeals disposed of - Writ Petition No. 1967 of 2015 (M/S), with Writ Petition No. 1966 of 2015 (M/S) - - - Dated:- 30-10-2015 - U.C. Dhyani, J. For the petitioners: Mr. Surendra Kumar Posti, Advocate For the respondent: Mr. Syed Nadim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioner firm contended that petitioner M/s Hari Cargo Carrier Services is engaged in the work of courier services and only relates to delivery of the courier from one spot to another. Petitioner has got service tax registration under the head courier agency service and his service tax registration no. is BYIPS5551BSD001. Petitioner transports / dispatches the parcels containing the goods, booked by various firms, to the ultimate consumers within the State of Uttarakhand and is continuously paying its charges for his services and paying service. The goods were booked by e-commerce firm, and the goods relates to online trading which was of different purchasers, who purchases the goods by online trading for their personal use. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignor the declaration in the prescribed form in duplicate duly filled and signed by him and the owner or the driver of the vehicle or the goods in the movement, as the case may be, shall carry with him the copy of such declaration duly verified by the consignor in the prescribed manner together with such other documents as may be prescribed and shall produce the same, if so required by an officer authorized under the Act. Section 48(1) of the Act mandates that if the goods are imported from the outside State other than in connection of business then obtaining the declaration form is optional one. The authority below also did not take into consideration that as per Section 48(2) the person purchasing the goods from outside State in con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... An appeal against an order or the Appellate Authority under Section 51 shall be heard and disposed of (i) by a bench of two members, when such order is passed by an Additional Commissioner (Appeals), or the amount of tax, fee or penalty in dispute exceeds two lakh rupees; (ii) by a single member-bench, in other case. 9) It has been stated in paragraph 45 of both the writ petitions that against the order of the Joint Commissioner under Section 48(10) of the Uttarakhand VAT Act, 2005, there is provision of appeal before the Tribunal, but since the Tribunal is not functioning at present and only one member is working and the division bench of Tribunal is not available in the State of Uttarakhand so the appeal cannot be f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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