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TMI Blog2019 (11) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed. - Special Appeal No. 942 of 2019 - - - Dated:- 18-10-2019 - Ramesh Ranganathan, C.J. And Alok Kumar Verma, J. For the Appellant : Mr. S.K. Posti, Senior Advocate For the State : Mr. Pradeep Joshi, Standing Counsel ORDER RAMESH RANGANATHAN, C.J. (ORAL) Heard Mr. S.K. Posti, learned Senior counsel appearing on behalf of appellant and Mr. Pradeep Joshi, learned Standing Counsel appearing for the State. 2. This appeal, under Chapter VIII Rule 5 of the Allahabad High Court Rules, is preferred against the order passed by the learned Single Judge in Writ Petition (M/S) No.3178 of 2019 dated 15.10.2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law. The learned Single Judge, thereafter, observed that the said provisions also provide that, once the goods are seized, the ultimate penalty/interest can only be imposed after affording an opportunity of hearing to the person concerned; and, in case the concerned authorities ultimately decide to impose penalty/tax, reasons must be assigned. Aggrieved thereby, the present appeal. 5. Mr. S.K. Posti, learned Senior Counsel appearing on behalf of the appellant-writ petitioner, would submit that, while the E-way bill required the goods to reach Dehradun before 12 midnight of 8-9.10.2019, the goods reached Dehradun at 7.00 AM on 09.10.2019; the delay of seven hours had occurred because of traffic diversion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to one hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of the goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty. Sub-section (3) of Section 129 obligates the proper office, detaining or seizing the goods or the conveyances, to issue a notice specifying the tax and penalty payable and, thereafter, to pass an order for payment of tax and penalty under clauses (a, b or c) of Section 129(1) of the 2017 Act. Section 129(4) stipulates that no tax, interest or penalty shall be determined, under sub-section (3), without giving the person concerned an opportunity of being hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o dispose of the Special Appeal directing the third respondent to consider both the appellant-writ petitioner s original reply, and the additional reply to be submitted by 21.10.2019, and pass a reasoned order dealing with all the contentions raised in both the reply letters with utmost expedition and, in any event, within one week from the date of receipt of the appellant-writ petitioner s additional reply to the show-cause notice. 11. Mr. Pradeep Joshi, learned Standing Counsel, would submit that the Government offices are closed for four days for Diwali. 12. Needless to state that the one week time stipulated by this Court, to consider the appellant-writ petitioner s reply to the show-cause notice, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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