2018 Taxo.online 145
Civil Misc. Correction Application No. (2) of 2018, WRIT TAX No. – 689 of 2018 dated 03.05.2018
RIVIGO SERVICES PVT. LTD.
STATE OF U.P. AND 3 OTHERS
Central Goods and Service Tax Act, 2017
Krishna Murari, Justice & Ashok Kumar, Justice
In favour of assessee
Represented by: –
Petitioner: – Suyash Agarwal
Respondent: – A.S.G.I.,C.S.C.
We have heard Sri Suyash Agarwal, learned counsel for the petitioner.
It is submitted that vide order dated 24.4.2018 the writ petition was allowed and the seizure order dated 16.4.2018 passed under Section 129(1) of the Act and the consequential penalty notice dated 16.4.2018 issued under Section 129(3) of the Act were quashed and thus there was no justification to impose condition of furnishing of the indemnity bond to the extent of proposed tax and penalty for release of the goods and vehicle, which was seized. It appears that the said part of the order has been incorporated inadvertently. Accordingly, the necessary correction is carried out by deleting the words “upon furnishing of the Indemnity Bond to the extent of proposed tax and penalty”
Necesary corrections have been carried out in the order dated 24.4.2018. The correction application is allowed.