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LIVGUARD ENERGY TECHNOLOGIES PVT. LTD. vs. STATE OF UTTARAKHAND, COMMISSIONER OF STATE TAX DEHRADUN, ASSISTANT COMMISSIONER STATE TAX DEPARTMENT
(Uttarakhand High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

LIVGUARD ENERGY TECHNOLOGIES PVT. LTD.

Respondent STATE OF UTTARAKHAND, COMMISSIONER OF STATE TAX DEHRADUN, ASSISTANT COMMISSIONER STATE TAX DEPARTMENT
Court Uttarakhand High Court
State

Uttarakhand

Date Oct 15, 2019
Order No.

WPMS No.3178 of 2019

Citation

2019(10) TAXREPLY 1797
Original Order
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ORDER

ORDER Petitioner’s truck which was carrying goods from Baddi, Himachal Pradesh to Dehradun has been detained at Kulhal Border, Vikasnagar, District Dehradun for reasons that the truck had reached the check post in Uttarakhand, after the expiry of the time stated in the E-way bill. The petitioner has therefore received a show cause notice under sub-section (3) of Section 129 of the Central Goods and Services Tax Act, 2017 where it has been stated that as to why tax and penalty may not be imposed upon him. Aggrieved the petitioner has filed the present writ petition before this Court. The writ petition is wholly premature. Petitioner must give a reply of the show cause notice to the concerned authority explaining the valid reasons as to why delay has been caused and since under sub-section (1) of Section 129 of the Central Goods and Services Tax Act, 2017, goods can be released inter alia on petitioner’s furnishing a security equivalent to the amount payable, in ca....

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