TMI Blog2024 (3) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... he revenue authorities was one of job work return to the petitioner (a registered dealer in the State of Haryana) from a dealer in Daurala. The goods were intercepted during movement through the State of Uttar Pradesh - Penalty order has also been passed against the petitioner in its capacity as the consignee. The case of the revenue is that the petitioner has also prepared delivery challan of job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the extent, petitioner is permitted to obtain release of goods against furnishing security equal to 200 percent of the tax imposable on the goods. - Hon'ble Saumitra Dayal Singh And Hon'ble Manjive Shukla JJ. For the Petitioner : Shubham Agrawal,C.S.C. ORDER 1. At the outset, Shri Shubham Agrawal, learned counsel for the petitioner states, the petitioner is willing to obtain release of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner in its capacity as the consignee. Penalty order has also been passed against the petitioner in its capacity as the consignee. The case of the revenue is that the petitioner has also prepared delivery challan of job worker and therefore, the penalty has been rightly imposed. At the same time, upon query made, learned counsel for the revenue fairly states, no person other than the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods may be made over to the petitioner subject to its complying Section 129 (1)(a) of UPGST Act, 2017 with liberty to appeal against the penalty order. 8. In view of the discussion made above, the writ petition succeeds and is allowed at this stage itself to the extent, petitioner is permitted to obtain release of goods against furnishing security equal to 200 percent of the tax imposable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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