2015 (4) TMI 1227

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....itioner have filed these writ petitions. 2. Petitioner claims to be a transporter and it is stated that he was transporting certain material namely Mentha Oil on behalf of Shri Puneet Gupta, proprietor of Jai Maa Sharda Trading Company to M/s. K.V. Aromatics Private Limited Noida. It is stated that petitioner was only transporting the material along with proper documents when the material of the petitioner was seized in the business premises situated at Sarani Gate, Darwaja Bahar Chhattarpur on 9.12.2014 and based on certain proceedings initiated, by the impugned order tax has been assessed, in W.P. No.939/2015 value added tax of Rs. 3,09,139/- has been imposed along with penalty at the rate of five times of the tax i.e. Rs. 15,45,695/-.....

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....erence into the matter in this proceeding under article 226/227 of the Constitution is not called for. 7. Shri A.P. Shrivastava, learned counsel for the petitioner pointed out that imposition of penalty have been done in an arbitrary manner without adverting to consider the explanation of the petitioner and without giving any reason as to why maximum penalty of five times of the tax amount is imposed and, therefore, he submits that relegating the petitioner to take recourse to the remedy of appeal is not called for. 8. We have considered the rival contentions and we find that against the order assessing the tax liability on the petitioner a statutory remedy of appeal is available to the petitioner. The assessment of tax has been done ....