9911796707
TMI Blog2017 (2) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... r contends that it is a firm registered under Delhi Value Added Tax, Department of Trade and Taxes, Government of NCT of Delhi. On 07.01.2017 vide invoice no. 10, the petitioner sold goods namely 30 bags of DB Royal Chewing Tobacco and 120 bags of Dil Bag Pan Masala to M/s. J.K. Enterprises, Dr. Chhanganlal Ni Chal, near Priyalaxmi Mill, Alembic Road, Gorwa, Vadodara after charging relevant tax on the goods for worth Rs. 22,18,500/-. On 14.01.2017, Respondent No. 2, Assistant Commercial Taxes Officer, Anti Evasion, Ward-II, Zone-I, Jaipur checked the Truck No. RJ14 GF 8825 near Chomu-Ajitgarh Road, Radawas to Dhanota Link Road, Jaipur. The truck was carrying aforesaid goods from Delhi to Vadodara. Respondent No. 2 detained goods along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Wheels Pvt. Ltd. Vs. Commercial Tax Officer, Ajmer & Others(S.B. Civil Writ Petition No. 3073/2012 decided on 14.03.2012 along one another writ petition) and M/s. Apollo Surgicals Vs. the State of Rajasthan & Ors.(S.B. Civil Writ Petition No. 10422/2012) and argued that in the aforesaid cases, conditions were imposed upon the petitioners therein and this Court directed the respondents therein to release the goods subject to petitioners therein furnishing security by way of submitting a bond in RVAT Form 64 along with two sureties acceptable to the authorised officer as per the provisions of Rule 77 of the Rajasthan Value Added Tax Rules, 2006( for short 'RVAT Rules'). Mr. R.B. Mahtur, learned counsel for the respondentdepartment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sureties of local traders. He has also asserted that the goods were not to be unloaded in any part of State of Rajasthan. It is now for the respondents to verify the genuineness of the stand of the petitioner and for the present, truck and goods may not be unduly detained. Having regard to the facts aforesaid and also taking into consideration the above-referred judgments, I find that the matter has to be decided on the basis of aforesaid arguments as well as on merits by the assessing authority. In view of the nature of allegations, interest of both the parties for the present will have to be balanced and therefore, ends of justice would meet if the respondents are directed to release the goods along with truck of the petitioner on his fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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