2020 (1) TMI 1164
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.... (Oral) Petitioner's truck was evidently transporting the building material in form of iron rods, which was apprehended by the Commercial Tax Department, Rudrapur, District Udham Singh Nagar. The petitioner was not able to show the relevant papers, and therefore, a tax, including a penalty of Rs. 2,52,810/- (Rupees Two Lakh Fifty Two Thousand Eight Hundred Ten Only) has been imposed on the petiti....
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....uch goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equ....
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....tention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under claus....
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....y be reduced by the proper officer." 3. Learned counsel for the petitioner says that on furnishing the security, goods are liable to be released. 4. On the other hand, learned State Counsel submits that the order under challenge is an appellable order under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017 before the Commissioner. 5. The order impugned is indeed appellable, which ....