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2011 (5) TMI 874 - HC - VAT and Sales TaxWhether Section 50 of the U.P. Value Added Tax Act does not permit seizure of a consignment being imported into the State of U. P. on the ground of undervaluation; the entire proceedings suffer from an inherent lack of jurisdiction and are void ab initio? Whether the importer/ transporter, has a remedy under the U.P. Value Added Tax Act by way of appeal and/or revision? Held that:- No hesitation in holding that the power to seize goods imported into the State without proper or genuine document is located in section 50(4). In our opinion, as the petitioner has an adequate alternative remedy, the present case would not be a fit case for this court to exercise its extraordinary jurisdiction. Appeal dismissed.
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