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Case Law Details

Case Name : Iqra Roadways (India) Vs. State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 729 Of 2017
Date of Judgement/Order : 14/11/2017
Related Assessment Year :
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Iqra Roadways (India) Vs. State of U.P. (Allahabad High Court)

In the instant case since the factual disputed issues are involved and further that the penalty proceedings are already initiated, as intimated by the counsel for the State, therefore, it would be proper in the interest of justice that the seized goods be released in favor of the petitioners on the payment of an amount of Rs. 1,11,564/- (as indicated in the show cause notice dated 26.9.2017). We have informed that in the penalty order an huge amount of more than Rs. 6 lacs has been fixed/demanded against the petitioners which in our opinion is prima facie appears to be highly excessive and since the order of penalty is appeal able before the First Appellate Authority, it would be in the interest of justice that the petitioners may approach the appellate authority and file an appeal against the penalty order and in case, if the appeal is filed by the petitioners before the appellate authority, the appellate authority is directed to decide the same within a period of two months from the date of the presentation of the appeal. The appellate authority is directed not to insist for deposit of any penalty amount for hearing and admission of the appeal.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-

1. Heard Shri Shubham Agrawal assisted by Miss Sanyukta Singh, learned counsel for the petitioners and Shri C.B. Tripathi, learned Special Counsel representing the respondents.

2. By means of the present writ petition the petitioners have sought the following relief :

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