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2023 (10) TMI 102 - ALLAHABAD HIGH COURTSeeking release of seized goods - imposing of security as well as penalty for release - intent to evade tax - documents shown by the driver of truck relating to the consignment and both the parties were not verified by the competent officer - HELD THAT:- The petitioner has brought on record the various documents which shows that the purchaser was registered dealer and its registration is continuing / functioning. Further the returns have been filed and the electronic credit ledger also shows that the business is being undertaken by the purchaser i.e. M/s Shlok Brothers, Delhi. Once from the material brought on record, it shows that the business were being undertaken by the parties, the appellate as well as assessing authority were not justified in imposing/demanding the security as well as levying penalty under Section 129 (3) of the Act. The appellate authority has rebutted the documents on the ground that it is an afterthought. Once the material have been brought on record copy of which has also been filed as Annexure no. 9, the registration certificate of the purchaser in which at page no. 58 and 59 shows that registration of the purchasing firm is valid and the firm is functional - Once the purchaser is shown as functional / active the authorities ought not to have pass the impugned order confirming the seizure order dated 11.11.2020. The impugned orders dated 21.1.2022 passed by Additional Commissioner, Grade -2 (Appeal) Commercial Tax, Judicial Division Basti, respondent no. 1 and the order dated 11.11.2020 passed by Assistant Commissioner, Commercial Tax, Mobile Squad, Basti, respondent no.2 are hereby quashed - Petition allowed.
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