Shanti Prime Publication Pvt. Ltd.
Goods in Transit — The goods of the petitioners in transit were seized along with vehicle as they were not accompanied by the tax invoice and the E-Way Bill. The said documents were produced by the petitioners after the issuance of the show cause notice and it was said that the driver has mistakenly left behind the said documents. The seized goods and the vehicle were directed to be released under Section 129(3) of the Act on the petitioners depositing the applicable tax and penalty equal to the said amount. The petitioner submitted that amount of tax and penalty required to be deposited is too exorbitant. Writ petition disposed of with the direction for the release of the vehicle forthwith without any condition if the owner of the goods fails to turn upto comply with the conditions of release. — MKC Traders And Another Vs. State of U.P. And 2 Others  06 TAXLOK.COM 088 (Allahabad)