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2015 (8) TMI 396 - HC - VAT and Sales TaxSeizure of goods - Default in payment of VAT - Held that - Assessment order is passed on 31/3/2015 however the appeal has been preferred by the petitioner on 27/5/2015 i.e. within period of 60 days provided under the Act. It is also pertinent to note that goods are already released pursuant to the order passed by this Court. It is pertinent to note that the authority had seized the goods before expiry of period of limitation prescribed under section 73(4) of the Act. Therefore in our view the authority could not have seized the goods under the provisions of section 68 and 69 of the Act. Therefore we accept the petition. The order passed by the respondent no. 3 dated 26/5/2015 is hereby quashed and set aside. - Decided in favour of assessee.
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