9911796707
TMI Blog2018 (9) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... veen Chandra Gupta, learned counsel for the petitioner and Sri A.C. Tripathi, learned counsel for the respondent. The instant writ petition has been filed against the seizure order dated 30.03.2018 passed by respondent no.4, Assistant Commissioner, State Tax, Mobile Squad (Unit-6), Gautambudh Nagar, who has seized the goods and the vehicle of the petitioner who is the owner of the vehicle no. U.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sporter company has prepared the GR indicating therein all the details including the details of invoice. The goods were transported from New Delhi and at the office/godown of the petitioner situated at Ghaziabad, U.P., the same were loaded in two vehicles being vehicle Nos.U.P.13-T-9197 and HR 38W-2581. The contention of learned counsel for the petitioner is that due to mistake by the office of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred as 'the Act') on the ground that the goods against the bilty no. 226158 dated 27.03.2018 related to 131 boxes also accompanying the documents related to 81 boxes of the same party M/s Ahuja Radio which are to be delivered at Ranchi, Jharkhand and that the e-way bill has been generated on 27.02.2018 for delivery through other vehicle no. HR-38W-2581. We have heard the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11 invoices were produced for verification as well as a Transit Declaration Form (TDF-1), whereas on inspection, it is noticed that the bill no. 226158 dated 27.03.2018 has been prepared for 131 boxes to be transported from Delhi to Patna, whereas the invoice enclosed along with the said goods related to 81 boxes also. Based on the aforesaid reasoning, the impugned seizure order is passed. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter, therefore, the petitioner came forward to participate in the proceedings and since the proceedings are being carried out in the name of the petitioner as well as the seller situated at Delhi and both are the genuine persons/dealer. In view of above, we direct the respondent no.4 to release the goods in favour of the petitioner on furnishing of the indemnity bond to the extend of tax assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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