M/s RK International Versus Union of India And 3 Others
GST
2019 (3) TMI 67 – ALLAHABAD HIGH COURT – 2019 (21) G. S. T. L. 469 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 12-11-2018
WRIT TAX No. – 1411 of 2018
GST
Mr Pankaj Mithal And Mr Ashok Kumar, JJ.
For The Petitioner : Naveen Chandra Gupta
For The Respondent : C.S.C.,A.S.G.I., Om Prakash 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
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0,75,770/- and an indemnity bond of the same amount for 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 directed to be submitted for the purposes of release of the goods and the vehicle.
The interim order of the court dated 4.10.2018 is very clear. It only directs for furnishing security of indemnity bond of the value of the tax and penalty and therefore the Assistant Commissioner (Commercial Tax) c
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ns of Section 129 (1) of the Act.
Accordingly, impugned order dated 6.10.2018 is quashed and the direction is issued to the Assistant Commissioner (Commercial Tax) to accept the security and indemnity bond as directed vide order dated 4.10.2018 of the value of tax and penalty ie. Rs. 59,120/- each from the petitioner and to release the goods and the vehicle forthwith accordingly.
We would like to observe that the impugned order is nothing but an act of harassment at the hands of the authorities of the Commercial Tax. Such highhandedness on part of the authorities is highly depreciated and a note of caution is sounded to the department to be careful in dealing with such matters and to follow the directions issued by the High Court in its t
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