High Court grants interim relief, halts truck confiscation pending tax deposit. Standing Counsel to file counter affidavit.

The High Court provisionally entertained the writ petition due to the non-constitution of the Tribunal. An interim relief was granted, halting the confiscation of the truck pending the petitioner's deposit of an amount equivalent to the tax on the goods loaded. The court required the Standing Counsel to file a counter affidavit within two weeks for the upcoming hearing, ensuring a fair opportunity for both parties to present their arguments.

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Issues:
1. Petitioner's alleged lack of involvement in a transaction.
2. Claim for waiver of alternative remedy.
3. Provisional entertainment of the writ petition due to the non-constitution of the Tribunal.
4. Interim relief regarding the confiscation of the truck.

Analysis:

1. The petitioner, represented by counsel, argued that they were merely the owner of the truck and were not directly involved in the disputed transaction. The petitioner asserted that the revenue's claim of the transaction being bogus lacked evidence of a genuine transport agency or buyer. This argument forms the basis of the challenge against the order of the first appeal authority.

2. The writ petition sought waiver of the bar of alternative remedy as the Tribunal, the usual forum for appeals, had not been constituted at the time of filing. This request for waiver was crucial for the petitioner's case to proceed directly in the High Court.

3. Due to the absence of the Tribunal, the High Court provisionally entertained the writ petition. However, the interim relief granted was specific to the truck's confiscation. The court ordered that the confiscation of the truck would be put on hold, provided the petitioner deposited an amount equivalent to the tax on the goods loaded on the truck within two weeks. This deposit was to be made to the relevant authority and was subject to the final decision on the writ petition.

4. The learned Standing Counsel was given two weeks to file a counter affidavit in response to the petitioner's claims. The case was scheduled for the next hearing on a specified date, along with another related matter. This procedural step ensured both parties had the opportunity to present their arguments comprehensively before the court.

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