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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 ..... rned Single Judge in Writ Petition (M/S) No.3178 of 2019 dated 15.10.2019. 3. The appellant herein filed Writ Petition (M/S) No.3178 of 2019 seeking a writ of certiorari to quash the order in MOV-6 and 7 dated 11.10.2019; and for a writ of mandamus directing the third respondent (Assistant Commissioner State Tax Department, Mobile Squad, Dehradun) to release the vehicle and the goods of the appellant-writ petitioner forthwith. 4. In the order under appeal, the learned Single Judge noted that the appellant-writ petitioner's truck was carrying goods from Baddi, Himachal Pradesh to Dehradun; it was detained at Kulhal border in Vikasnagar of Dehradun district on the ground that the truck had reached the check post in Uttarakhand after expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occurred because of traffic diversion in lieu of Dussehra festival; the delay was, therefore, not deliberate; in terms of Section 129(1)(a) of the 2017 Act, goods can be seized, and the vehicle detained, only with respect to goods on which tax is leviable; the goods being transported by the appellantwrit petitioner from Himachal Pradesh to Dehradun, Uttarakhand is not liable to tax; since the appellant-writ petitioner is not even liable to pay tax, the question of levying penalty does not arise; the appellant-writ petitioner should, at least, be permitted to furnish an indemnity bond instead of security; each day's delay, in detention of goods, is causing the appellantwrit petitioner irreparable loss and injury; and the learned Single Judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing heard. 7. The impugned show-cause notice dated 11.10.2019 itself refers to Section 129(3) of the 2017 Act and, consequently, the appellant-writ petitioner is entitled to file a reply thereto in terms of Section 129(4) of the 2017 Act. 8. Since Mr. S.K. Posti, learned Senior Counsel appearing on behalf of the appellant-writ petitioner, stated that the appellant-writ petitioner had already submitted their reply to the show-cause notice, we were initially inclined to pass an order directing the respondents to pass a reasoned order, dealing with the contention raised in the reply already submitted by the appellant-writ petitioner, within one week since all the question raised before us can also be agitated by the appellant-writ petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Posti, learned Senior Counsel, would again reiterate his request that the goods be released on furnishing an indemnity bond. When we asked him whether the appellant-writ petitioner is willing to deposit an unconditional bank guarantee, from a nationalized Bank, for the said amount, learned Senior Counsel would submit that such a condition is stipulated in the provisions of the 2017 Act itself, and it is only because the appellant-writ petitioner is not in a position to do so, has he invoked the jurisdiction of this Court seeking its indulgence to direct release of the detained vehicle and stock on the appellant-writ petitioner furnishing an indemnity bond. Since it is admitted that the 2017 Act provides for release of goods only on furni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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