2022 (6) TMI 850

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner : Mr.D.Vijayakumar For the Respondents : Mr.C.Harsha Raj Additional Government Pleader COMMON ORDER Mr.C.Harsha Raj, learned Additional Government Pleader accepts notice for the respondents and has received instructions to enable final disposal of these Writ Petitions even at the stage of admission. 2.The petitioners had conveyed goods under vehicles bearing No.NL 01 K 7719 in WP.No.1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....notice on 31.05.2022, which the assessing authority rejects in the impugned notices dated 01.06.2022. The procedure followed by the authority does not appear to be in order insofar as, though styled as 'notices', the officer has proceeded to reject the arguments of the petitioners, effectively passing orders adverse to interests of the petitioners. 5.Be that as it may, Mr.Harsha, would su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces dated 24.05.2022 / 01.06.2022 respectively to obtain release of the goods. In such an event, all that remains is for the authority to release the goods in terms of Section 129 of the Act, if the condition set out therein, stands satisfied. 8.Section 129 reads as follows: '129. Detention, seizure and release of goods and conveyances in transit: (1) Notwithstanding anything contained in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; c. upon furnishing a security equivalent to the amount payable ....