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    <title>2020 (1) TMI 1164 - UTTARAKHAND HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the imposition of tax and penalty on a petitioner for transporting building material without proper documentation. The petitioner&#039;s truck was seized, leading to a tax and penalty of Rs. 2,52,810. The court upheld the action based on the lack of relevant papers and the existence of an alternative remedy under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017. Despite the petitioner&#039;s request for release by providing security, the court emphasized the availability of an appellate remedy and declined to interfere when an alternative legal recourse was accessible.</description>
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    <pubDate>Mon, 06 Jan 2020 00:00:00 +0530</pubDate>
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      <description>The court dismissed the writ petition challenging the imposition of tax and penalty on a petitioner for transporting building material without proper documentation. The petitioner&#039;s truck was seized, leading to a tax and penalty of Rs. 2,52,810. The court upheld the action based on the lack of relevant papers and the existence of an alternative remedy under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017. Despite the petitioner&#039;s request for release by providing security, the court emphasized the availability of an appellate remedy and declined to interfere when an alternative legal recourse was accessible.</description>
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      <pubDate>Mon, 06 Jan 2020 00:00:00 +0530</pubDate>
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