9911796707
TMI Blog2018 (6) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... and are being transported through the State of U.P. The petitioner being transporter has on wrong advice downloaded the transit declaration Form which was prescribed under the VAT Act and has no role so far as the transaction in question is concerned, which is covered by the provisions of the CGST, Act, 2017 - it also transpired that the goods of ₹ 3,59,220/- are found in excess as against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition has been filed by the petitioner-M/S Haryana Freight Carrier (P). Ltd., which is a Transport Company, carrying on the business of transportation of goods from one place to another. By means of the present writ petition, the petitioner challenges the seizure of goods and vehicle as well as initiation of the penalty proceedings initiated/issued under Sections 129(1) and 129(3) of the U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of U.P. for the purposes of Inter-State movements of goods, on 18.03.2018. According to the petitioner, the goods loaded in vehicle started its journey from Delhi to Jharkhand and the same has been intercepted on 20.03.2018 at about 08-00 p.m. by the respondent no. 4, the Assistant Commissioner, State Tax, Mobile Squad Unit-II, District Mirzapur and the said respondent no. 4 has issued an inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 67,010/- be not imposed as penalty apart ₹ 67,010/-as tax. Against the said seizure order and penalty notice, the instant writ petition has been filed. After hearing the parties at length, it is clear that the goods were meant for one State to other and are being transported through the State of U.P. The petitioner being transporter has on wrong advice downloaded the transit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and vehicle on deposit of an amount of ₹ 67,010/- in cash or through bank draft and further on furnishing of the indemnity bond by the petitioner to the extent of the penalty amount assessed in the show cause notice. The petitioner is directed to comply with the order and the respondent no. 4 is directed to release the goods forthwith without any delay on compliance of the directions indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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