TaxTMI 
TaxTMI 
2019 (11) TMI 883
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....erred against the order passed by the learned Single Judge in Writ Petition (M/S) No.3178 of 2019 dated 15.10.2019. 3. The appellant herein filed Writ Petition (M/S) No.3178 of 2019 seeking a writ of certiorari to quash the order in MOV-6 and 7 dated 11.10.2019; and for a writ of mandamus directing the third respondent (Assistant Commissioner State Tax Department, Mobile Squad, Dehradun) to release the vehicle and the goods of the appellant-writ petitioner forthwith. 4. In the order under appeal, the learned Single Judge noted that the appellant-writ petitioner's truck was carrying goods from Baddi, Himachal Pradesh to Dehradun; it was detained at Kulhal border in Vikasnagar of Dehradun district on the ground that the truck had reache....
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.... AM on 09.10.2019; the delay of seven hours had occurred because of traffic diversion in lieu of Dussehra festival; the delay was, therefore, not deliberate; in terms of Section 129(1)(a) of the 2017 Act, goods can be seized, and the vehicle detained, only with respect to goods on which tax is leviable; the goods being transported by the appellantwrit petitioner from Himachal Pradesh to Dehradun, Uttarakhand is not liable to tax; since the appellant-writ petitioner is not even liable to pay tax, the question of levying penalty does not arise; the appellant-writ petitioner should, at least, be permitted to furnish an indemnity bond instead of security; each day's delay, in detention of goods, is causing the appellantwrit petitioner irreparab....
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....ut giving the person concerned an opportunity of being heard. 7. The impugned show-cause notice dated 11.10.2019 itself refers to Section 129(3) of the 2017 Act and, consequently, the appellant-writ petitioner is entitled to file a reply thereto in terms of Section 129(4) of the 2017 Act. 8. Since Mr. S.K. Posti, learned Senior Counsel appearing on behalf of the appellant-writ petitioner, stated that the appellant-writ petitioner had already submitted their reply to the show-cause notice, we were initially inclined to pass an order directing the respondents to pass a reasoned order, dealing with the contention raised in the reply already submitted by the appellant-writ petitioner, within one week since all the question raised before u....
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....on which Government offices are closed for Diwali. 13. Mr. S.K. Posti, learned Senior Counsel, would again reiterate his request that the goods be released on furnishing an indemnity bond. When we asked him whether the appellant-writ petitioner is willing to deposit an unconditional bank guarantee, from a nationalized Bank, for the said amount, learned Senior Counsel would submit that such a condition is stipulated in the provisions of the 2017 Act itself, and it is only because the appellant-writ petitioner is not in a position to do so, has he invoked the jurisdiction of this Court seeking its indulgence to direct release of the detained vehicle and stock on the appellant-writ petitioner furnishing an indemnity bond. Since it is adm....