2015 (10) TMI 2502

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....o issue a writ in the nature of certiorari quashing the seizure order dated 30.07.2015, passed by Assistant Commissioner (mobile squad) Commercial Tax, Vikas Nagar, Dehradun, which order has been confirmed by the Joint Commissioner (Administration) Garhwal Region, Haridwar vide order dated 01.08.2015.   3) On 26.08.2015 and 27.08.2015, when the two writ petitions were taken up for admission, the following order, among others, was passed:   "Learned counsel for the petitioner submits that applicant shall deposit the amount, in cash, as demanded by the respondent authorities subject to final decision in the writ petition. On deposit of the security amount, as assessed / asked by the respondent authorities, goods may be released i....

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.... in the nature of retail invoice. The seller always displays prominently on the packages the shipping manifest, having full detail of order number, sub order number, consignee details (Name, complete address, PIN code, telephone number), product details and the gross value and net value to be paid in case of cash on delivery, shipments alongwith the three letter routing code. It is also contended that the buyers are not dealers as they are individuals, who are buying the goods for their personal use and hence are consumers and, therefore, the provisions of Uttarakhand VAT Act, 2005, are not applicable on them. Thus, seizure order (Annexure 5) passed by respondent no. 3 and its confirmation by appellate authority (Annexure 7) are under chall....

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....unsel for the petitioners that petitioner firm is a courier service and has nothing to do with the sale or purchase of goods and is registered under the service tax and paid the service tax for the transaction in question and as such making it liable to pay VAT in the State of Uttarakhand is absolutely illegal and against the provisions of the Act. 7) Section 53(1) of the Uttarakhand VAT Act, 2005, provides as under: "Appeal to the Appellate Tribunal.  (1) Any person aggrieved by an order passed under Section 51 (other than an order referred to under Sub-section (2) of that section), under section 52, or under section 76, or a decision under section 57; or a direction under sub-section (8) of section 43; or an order passed under sub....