2019 (3) TMI 67

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....sh Srivastava ORDER Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents. The goods of the petitioner which were being carried from Delhi to Ghaziabad were seized on 22.9.2018 on the basis of certain irregularities in the documents accompanying the goods. The seizure of the goods and the vehicle was challenged by the petiti....

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.... the purposes of the release of the goods and the vehicle. Aggrieved by the aforesaid order, petitioner has preferred this writ petition. The submission of Sri Gupta, learned counsel for the petitioner is that the aforesaid order is clearly in violation of the interim direction of this court dated 4.10.2018 wherein security and indemnity bond equal to the value of tax and penalty alone were ....

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....y the Assistant Commissioner (Commercial Tax), instead he has unnecessarily asked for security/indemnity bond of heavy amount of Rs. 10,75,770/-. The aforesaid demand can not be sustained in law in the facts and circumstances of the case and the provisions of Section 129 (1) of the Act. Accordingly, impugned order dated 6.10.2018 is quashed and the direction is issued to the Assistant Commis....