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TMI Blog2017 (11) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Counsel for the State of Uttarakhand / respondents ORDER K.M. Joseph, C.J. (Oral) Petitioner has purported to file this revision petition under Section 55 of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as the Act). Petitioner calls in question the order passed by the Tribunal. 2. Briefly put, the case of the petitioner appears to be as follows: Petitioner is a tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to be deposited in cash or by way of demand draft. It is feeling aggrieved by the said order that the petitioner is before us. 3. We heard Mr. Mohit Maulekhi, learned counsel for the petitioner and Mr. Pradeep Joshi, learned Standing Counsel on behalf of the respondents. 4. The following questions of law has been framed in the memo of revision: "I. Whether security can be demanded fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s online; the goods were being transported on behalf of the logistic company and the goods have already suffered tax under the Central Sales Tax and there is no liability to tax under the Act. He would also submit that under the proviso to Section 48, petitioner is not mulcted with the liability to carry Form-16, which, undoubtedly, the petitioner was not carrying at the time of the seizure of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to go into the questions of law raised and we leave it open to the petitioner to pursue his contentions before the Authority in the statutory proceedings. We, however, leave open the questions of law, which are being raised by the petitioner, so that the same can be canvassed, if necessary, at later stage. Subject to the same, the revision petition will stand dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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