Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 542 - HC - VAT and Sales TaxPower to decide validity of Seizure of goods - release of goods on furnishing of security bond - held that:- neither the Commissioner or the Officer Authorized not below the rank of Deputy Commissioner under Section 48(7) of the Act nor the Tribunal in appeal under Section 57(4) of the Act has the power to decide about the validity of the seizure order and consequently this court in revision also lacks jurisdiction in respect thereof. As far as the quantum of security demanded equivalent to twice the tax imposable, no error in such an order has been shown and such a direction being dependent upon the judicial discretion of the authorities/tribunal, no question of law in connection thereto arises leaving any scope for interference in the same in exercise of revisional jurisdiction. - Decided against the assessee.
|