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M/s Hari Cargo Carrier Versus State of Uttarakhand & others

2015 (10) TMI 2502 - UTTARAKHAND HIGH COURT

Alternative remedy - Seizure of goods alongwith the vehicle and demand of security @ 40% of the value of goods - buyers are not dealers as they are individuals, who are buying the goods for their personal use and hence are consumers - Petitioner contended that petitioner firm is a courier service and has nothing to do with the sale or purchase of goods and is registered under the service tax and paid the service tax for the transaction and as such making it liable to pay VAT in the State of Utta .....

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Appellate Tribunal, Uttarakhand, interim order dated 26.08.2015, passed by this Court, shall continue to operate. - Appeals disposed of - Writ Petition No. 1967 of 2015 (M/S), with Writ Petition No. 1966 of 2015 (M/S) - Dated:- 30-10-2015 - U.C. Dhyani, J. For the petitioners: Mr. Surendra Kumar Posti, Advocate For the respondent: Mr. Syed Nadim, Standing Counsel U.C. Dhyani, J. (oral) Since the controversy involved in both the above noted writ petitions are identical, therefore, they are being .....

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he two writ petitions were taken up for admission, the following order, among others, was passed: Learned counsel for the petitioner submits that applicant shall deposit the amount, in cash, as demanded by the respondent authorities subject to final decision in the writ petition. On deposit of the security amount, as assessed / asked by the respondent authorities, goods may be released in favour of the petitioner, subject to the final decision in the writ petition. 4) Petitioner firm is challeng .....

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er. Petitioner has got service tax registration under the head courier agency service and his service tax registration no. is BYIPS5551BSD001. Petitioner transports / dispatches the parcels containing the goods, booked by various firms, to the ultimate consumers within the State of Uttarakhand and is continuously paying its charges for his services and paying service. The goods were booked by e-commerce firm, and the goods relates to online trading which was of different purchasers, who purchase .....

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full detail of order number, sub order number, consignee details (Name, complete address, PIN code, telephone number), product details and the gross value and net value to be paid in case of cash on delivery, shipments alongwith the three letter routing code. It is also contended that the buyers are not dealers as they are individuals, who are buying the goods for their personal use and hence are consumers and, therefore, the provisions of Uttarakhand VAT Act, 2005, are not applicable on them. .....

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(2) provides that the importer shall furnish to the consignor the declaration in the prescribed form in duplicate duly filled and signed by him and the owner or the driver of the vehicle or the goods in the movement, as the case may be, shall carry with him the copy of such declaration duly verified by the consignor in the prescribed manner together with such other documents as may be prescribed and shall produce the same, if so required by an officer authorized under the Act. Section 48(1) of t .....

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business purposes, so the question of obtaining the import declaration form does not arise. Lastly, it is contended by learned counsel for the petitioners that petitioner firm is a courier service and has nothing to do with the sale or purchase of goods and is registered under the service tax and paid the service tax for the transaction in question and as such making it liable to pay VAT in the State of Uttarakhand is absolutely illegal and against the provisions of the Act. 7) Section 53(1) of .....

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f section 48(A) may; within ninety days from the date of service of the copy of such order, decision or direction on him, prefer an appeal to the Tribunal. 8) It will also be pertinent to mention here Section 53(10)(a) of the Uttarakhand VAT Act, 2005. The same reads as under: An appeal against an order or the Appellate Authority under Section 51 shall be heard and disposed of - (i) by a bench of two members, when such order is passed by an Additional Commissioner (Appeals), or the amount of tax .....

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