9911796707
TMI Blog2018 (6) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri Nitin Kesarwani, Sri M.M. Rai, learned counsel for the petitioner. Sri C.B. Tripathi, learned Special Counsel for the State and Sri Anant Kumar Tiwari, learned Standing Counsel for the Union of India. The instant writ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which also accompanied with the goods while it started for transportation from Delhi. Petitioner, however, downloaded the transit declaration Form-1 at the U.P. Border before the vehicle entered inside the State 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce No.91 dated 21.03.2018 has been issued under Section 129(3) of the GST, Act, 2017 by which the respondent no. 4 has directed the petitioner to appear before him on 28.03.2018 and to explain as to why a sum of Rs. 67,010/- be not imposed as penalty apart Rs. 67,010/-as tax. Against the said seizure order and penalty notice, the instant writ petition has been filed. After hearing the parties at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority as liability of tax, for release of the seized goods and vehicle. Accordingly, the writ petition is finally disposed of by directing the respondent no. 4 to release the goods and vehicle on deposit of an amount of Rs. 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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