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2010 (5) TMI 771 - ALLAHABAD HIGH COURTOrder passed under section 48(7) of the U.P. Value Added Tax Act, 2008 passed by respondent No. 2, annexure 9 to the writ petition, and further direction for the release of the seized goods challenged Held that:- The order-sheet reveals that the learned counsel for the petitioner appeared on April 23, 2010 and argued the matter. His submission was duly recorded in the order-sheet. The contention of the petitioner that there is difference in the signature and the seal available in the order provided to the petitioner and in the copy of the order available in the record has also no substance. Several copies of the judgements are being prepared, which are being signed and seal are affixed separately. Variation in the place of signature and seal is obvious. It is not the case of the petitioner that the contents of the order available in the file and the order provided to the petitioner are different. Therefore, the submission is baseless and without any substance. Against the impugned order the petitioner has an alternative remedy by way of appeal under section 57 of the U.P. Value Added Tax Act before the Tribunal. Thus the writ petition is dismissed with cost of ₹ 5,000 which the petitioner shall pay within 30 days.
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