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SHAH CONCAST PVT. LTD. vs. THE STATE OF UTTARAKHAND & OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

SHAH CONCAST PVT. LTD.
Respondent THE STATE OF UTTARAKHAND & OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Jan 6, 2020
Order No.

Writ Petition (M/S) No.38 of 2020

Citation

2020(1) TAXREPLY 1348
Original Order
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ORDER

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 ₹ 2,52,810/- (Rupees Two Lakh Fifty Two Thousand Eight Hundred Ten Only) has been imposed on the petitioner and the truck has also been seized. 2. Learned counsel for the petitioner relies upon sub-section (6) of Section 67 read with Section 129 of the Uttarakhand Goods and Services Tax Act, 2017 which read as under:- “67. (1)…. (2)…. (3)…. (4)…. (5)…. (6) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payabl....

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