Surya Prakash Kesarwani, J. - (1.) Heard Sri B.K. Pandey, learned standing counsel for the applicants and Sri N.C. Gupta, learned counsel for the respondent.
(2.) This revision has been admitted on the following question of law: Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in directing for release of goods without security? Facts of the Case:-
(3.) On 10.09.2016, PVC wire, Foam sheets, Copper wire, Plastic Tirpal, Milk Powder, Core PATRI and SOS Box, accompanied with eleven bilties of the respondent and certain invoices and TDF-1 No.D20160900087824 dated 07.09.2016 declaring these goods as PARCHOON being transported through truck bearing Registration No.UP53T6492 were intercepted on NH-28 near Barwa Forest, Kushinagar, by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad, Padrauna, Kushinagar. Total value of goods as per invoices accompanying the eleven bilties of the respondent was Rs.10,84,500/-. In the invoices, addresses of the alleged consignees were mentioned merely as Chhapra, Bihar. However, in the bilties name of consignees were mentioned as SELF. Value of goods mentioned in the invoices ranged from Rs.20,500/- to Rs.3,73,000/-. In these invoices, TIN number of consignees are not mentioned although in several invoices, central sales tax has been shown below the price of goods. Weighment slip dated 07.09.2016 of Jai Dharm Kanta, 142, Prakash Industrial Estate, Ghaziabad was also found accompanying the goods. On inquiry the TIN numbers mentioned in each invoices were found to be fictitious. Consignors were found non-existent. Thus, invoices were found to be fake and bogus. In the paper sheet (manifest) of the respondent, the transportation of goods is shown from U.P.B. to Chhapra or Siwan. Respondent could not prove from who they received goods and to whom they shall deliver.;