2019 (3) TMI 1314

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the goods except that it is alleged that the driver had left behind the documents by mistake - since the detention of the vehicle of the transporter is likely to cause irreparable loss and injury to him as his business of transport would be affected, the release of the vehic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the U.P.G.S.T. Act, 2017 (hereinafter referred to as the Act) on the petitioners depositing the applicable tax and penalty equal to the said amount. The submission of learned counsel for the petitioners is that the market value of the goods have wrongly been mentioned in the order passed under Section 129(3) of the Act and as such the amount of tax and penalty required to be deposited is too .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... transporter and the owner of the truck have both joined in filing the writ petition and that as there is no allegation against transporter at least, his vehicle be directed to be released without any condition. A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X