TMI Blog2018 (12) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(1) of UPGST Act - The matter requires consideration. - Writ Tax No. - 1518 of 2018 - - - Dated:- 30-11-2018 - Shashi Kant Gupta Versus Mrs. Manju Rani Chauhan JJ. For the Petitioner : Aditya Pandey For the Respondent : C.S.C. ORDER Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri C.B.Tripathi, learned Standing Counsel. Learned counsel for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is still pending and is sub-judicate before this Court but the respondent no.3 has illegally proceeded against the petitioner by issuing the notice as well as by passing the impugned order. He has further submitted that under Section 67 (2) of the UPGST Act provides for confiscation of goods or documents or books or things, therefore, at the time of initiation of the proceedings under Section 67 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-Section 6 of Section 129 of the UPGST Act, it has been provided that where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section 1 of Section 129 within 7 days of such detention or seizure further proceedings shall be initiated in accordance with provisions of Section 130. He has further submitted that from the peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the respondent no.3, three weeks' time is granted for filing counter affidavit in the matter. Two weeks' time thereafter is granted for filing rejoinder affidavit. List thereafter. Till the next date of listing, the effect and operation of the notice issued dated 01.09.2018 and impugned order dated 10.10.2018 passed by the Respondent No. 3, Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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