PATWARI ROADWAYS PVT. LTD. Vs. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) THIS revision arises out of an order passed by the Commercial Tax Tribunal dated 26.07.2014.

(2.) BRIEFLY stated the facts of the case are that the revisionist, who is a transporter of goods and is based in Delhi, books the consignment of 236 items of goods destination for different places of Bihar. The goods were passed through the State of U.P. on 26.06.2014, a mobile squad, Lucknow intercepted the vehicle carrying the goods and from the statement of the driver, which was taken and marking on the goods which showed them to be unloaded at Lucknow, a conclusion was drawn that the goods were meant within the State of U.P. and not for transportation to Bihar. The entire goods were also valued at Rs. 6,43,640/ -. A show cause notice was issued to the consignees as well as the revisionist to which a reply was also filed but by an order dated 06.07.2014 passed under Section 50 of the U.P. Vat Act, 2008 (hereinafter referred to as the Act, 2008) read with Section 13 of the Entry Tax Act an order of seizure of the consignment was passed. The consignment at this stage was valued at Rs. 35,18,940/ - on which a security of Rs. 16,36,063/ - was demanded in cash.

(3.) I have heard Sri Rahul Agarwal, learned counsel for the revisionist and Sri Sanjeev Shankhdhar, learned Additional Chief Standing Counsel for the respondents.