TMI Blog2018 (8) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... are not complied with and as to why the statutory Tribunal is not setup so far. This explanation must be furnished within two weeks by the respondents. In the instant case, on account of non establishment of the Appellate Tribunal, the dealers or the parties aggrieved are approaching the High Court. The respondents must proceed forthwith in this regard - since the petitioner is a registered company and the purchaser is a Government of India Enterprise, this Court finds it proper and appropriate to protect the interest of parties. The goods are directed to be released on furnishing an indemnity bond to the extent of the value of tax only and not the penalty amount, so as indicated in the impugned seizure order passed under Section 129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has no option but to challenge the proceedings under Article 226 of the Constitution of India. From the bare perusal of the pleadings and supportive documents, this Court finds substance in the submission of the learned counsel for the petitioner that it may be just an human error on the part of the transporter or the person in charge of the vehicle that the requisite part-B of E-way bill was not downloaded while admittedly the E-way bill was downloaded on 21st May, 2018. The fact reveals that when the vehicle in question was detained at 03:30 am on 22.05.2018, the tax invoice and other documents accompanying the goods were produced by the person in charge/driver of the vehicle. The explanation was given by the driver that he was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeal), Mathura has passed the impugned order, by which he has affirmed the order of seizure and demand of penalty. Against the said order dated 17.07.2018, this writ petition has been filed. On asking by this Court about the establishment of the Tribunal, learned Standing Counsel has informed that so far as no Tribunal is established. This Court in fact has requested for forming of the Tribunal long back while entertaining the writ petitions against the seizure proceedings. Surprisingly, even after a specific order of this Court the concern authority has not acted upon and till date no Tribunal is established. This issue is now serious as because of non establishment of the Tribunal, the parties are unnecessarily approaching ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eleased on furnishing an indemnity bond to the extent of the value of tax only and not the penalty amount, so as indicated in the impugned seizure order passed under Section 129 (3). 2. The goods seized along with vehicle be released forthwith. 3. The petitioner be permitted to download a fresh E-way bill immediately after release of the goods and vehicle. 4. The goods and vehicle be allowed to proceed to its onward journey and after delivery of the goods, the petitioner must furnish the certificate, as required under the law, showing the delivery of the goods at the purchaser's place. List this petition on 16th August, 2018. Copies of the writ petition be provided to the learned counsel representing the newly added respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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