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2021 (11) TMI 1031 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy or not - Levy of tax and penalty - detention of vehicles - HELD THAT:- It is an admitted position that no further appellate forum is now available to the petitioners against the impugned order of the appellate authority and the petitioners have no forum for remedy except this Court under Article 226 of the Constitution. In view of the fact that no remedy is available to the petitioners this writ petition is admitted on condition that petitioners will deposit with the respondent concerned further 20 per cent of the disputed amount of tax within two weeks from date and if such deposit is made respondent concerned shall release the seized vehicles in question along with goods within three days from making such deposit subject to compliance of formalities. List this matter for final hearing after five weeks.
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