Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 141 - HC - VAT and Sales TaxSeeking release of seized goods - Form 16, contemplated under Section 48 of the Act read with Rule 30 of the Uttarakhand VAT Rules, 2005, was not accompanying the goods - appellant/writ petitioner is not a registered dealer, as he is not doing any intra-State sale in the State of Uttarakhand - Held that:- when there is a disputed question of fact, ordinarily, the relegating of a party to an alternate forum is not to be faulted. In such circumstances, particularly when a learned Single Judge has exercised his discretion to relegate a party to alternate forum, the appellate court will be slow to interfere. In this case, another important development is not to be overlooked. Apart from the order passed by the learned Single Judge, this court also had passed orders, the final outcome of which was that the appellate Tribunal has become fully functional. Therefore, we would see no reason why we should interfere with the judgment passed by the learned Single Judge. - Decided against the assessee
|