TMI Blog2020 (7) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... priate for fair ends of justice that the respondents shall release the goods and the vehicle, if the petitioner furnished the indemnity bond undertaking clearly that in the event of any adverse order from this court or on issuance of direction to make tax and penalty as imposed by the Superintendent of State Tax (GST), Churaibari Enforcement Wing, the petitioner shall, within seven days, pay the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents to show cause as to why a Rule should not be issued as prayed for; and/or any other such further order(s) shall not be passed as to this Court may deem fit and proper having regard to the circumstances of the case. Notice is made returnable on 10.07.2020. Since Mr. K. Dey, learned Addl. G. A. appears and waives the notice for the respondents, no formal notice is called for. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o take cognizance of the amended e-way bill and refused to release the goods that was being carried by the said vehicle. Having no other alternative, the petitioner had approached the Commissioner of Taxes, Govt of Tripura. But by the communication dated 30.05.2020, the Commissioner of Taxes has observed as follows: As per section 129(1) seized goods shall be released upon furnishing a sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel has submitted that the goods and the vehicle shall be released forthwith else it would create serious detriment to the petitioner. Mr. A. K. Bhowmik, learned Advocate General assisted by Mr. K. Dey, learned Addl. GA has submitted that prima-facie, it is apparent that the petitioner has violated the respective rules by not producing a valid e-way bill to the Superintendent of State Tax (G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in favour of the Superintendent of State Tax (GST) Churaibari Enforcement Wing. If the Superintendent of State Tax (GST) Churaibari Enforcement Wing is satisfied that the indemnity bond has been submitted in terms of this order, he shall release the vehicle and goods within three days from the submission of the indemnity bond. It is made absolutely clear that this interim order shall be su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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