TMI Blog2021 (10) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... , he further claims to have deposited ₹ 1,37,232/- through on-line mode on 23.08.2021 itself being amount equivalent to the tax payable on the goods detained and the penalty calculated at the rate equal to tax. Proof of that payment has been annexed as Annexure No. 7 to the writ petition. While Shri C.B. Tripathi would contend that the goods are not traceable to a bona-fide owner at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt no. 2 to pass a fresh order after considering the petitioner claim over the goods. the petitioner shall appear before the respondent no. 2 on 13.10.2021 - Petition allowed by way of remand. - Writ Tax No. - 865 of 2021 - - - Dated:- 8-10-2021 - Hon'ble Naheed Ara Moonis And Hon'ble Saumitra Dayal Singh JJ. For the Petitioner : Suyash Agarwal For the Respondent : C.S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply on 23.08.2021, he further claims to have deposited ₹ 1,37,232/- through on-line mode on 23.08.2021 itself being amount equivalent to the tax payable on the goods detained and the penalty calculated at the rate equal to tax. Proof of that payment has been annexed as Annexure No. 7 to the writ petition. In such cirumstances, it is the case of the petitioner that the respondent no. 2 has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2021 which was the date fixed in the proceedings initiated under the notice dated 17.08.2021 issued under Section 129(3) of the Act. In such circumstances, the order dated 24.08.2021 cannot stand, as the same appears to have been passed ex-parte against the petitioner without consideration of his claim. The order dated 24.08.2021 is hereby set aside. The writ petition is allowed . The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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