2019 (2) TMI 1286 – ALLAHABAD HIGH COURT – TMI – Release of detained goods alongwith vehicle – submission of petitioner is that petitioner has already paid the required tax for the goods which were being transported. In fact more tax amount has been deposited – Held that:- As per Rule 140, in case the owner of the goods furnishes the security in the form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable, the authorities can consider the release of the goods and vehicle.
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The writ petition is disposed of with the observation that petitioner shall furnish the security in the form of Bank Guarantee before the authority concerned, the concerned authority, thereafter may consider the release of of t
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sion of learned counsel for the petitioner is that petitioner has already paid the required tax for the goods which were being transported. In fact more tax amount has been deposited and the authorities without proper application of mind have seized the goods alongwith vehicle. It is also submitted that e-way bill was not required to be submitted for the same as the goods were valuing below ₹ 50,000/-. Learned Standing Counsel on the basis of instruction submits that the correct position is that the petitioner had not paid the tax for the Tobacco bags and the tax which was deposited by the petitioner was only with respect to the Pan Masala. Moreover, in the seizure memo the quantity of the goods was much more than mentioned in the tax
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valent to the amount of applicable tax, interest and penalty payable, the authorities can consider the release of the goods and vehicle. In view of the above, the writ petition is disposed of with the observation that petitioner shall furnish the security in the form of Bank Guarantee as noted above before the authority concerned, the concerned authority, thereafter may consider the release of of the goods and the vehicle and pass appropriate orders expeditiously say within a period of ten days thereafter. In case the petitioner is aggrieved by the order passed by the authority concerned he is at liberty to challenge the same before the appropriate Forum. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagement
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