SHAH CONCAST PVT. LTD. Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) 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 Rs.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:-

(3.) Learned counsel for the petitioner says that on furnishing the security, goods are liable to be released.