TMI Blog2021 (7) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... ntime, the assessing officer is demanding full recovery of tax and penalty before releasing the vehicle and the goods. The petitioner has therefore approached this Court for release of the same. Considering the facts of the case and in particular, the fact that the petitioner has preferred appeal against the order of assessment after making pre-deposit of ₹ 64,870/-, if the petitioner provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department on advance copy. Considering the short dispute involved, petition is taken up for final disposal at this stage itself. Petitioner is a transporter. Petitioner s vehicle carrying electronic goods of which final destination was Agartala, Tripura was intersected at Churaibari check post on 27.06.2021 on the grounds that validity of one of the e-way bills had expired and in case of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal liability of tax plus penalty comes to ₹ 12,97,000/- and odd. The petitioner has filed appeal against the order of assessment after depositing 10% of the disputed tax by way of pre-deposit as per the statutory requirements. However, the appellate authority has given the first date of hearing in the month of September, 2021. In the meantime, the assessing officer is demanding full recover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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