Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 573 - HC - VAT and Sales TaxRelease of goods - KVAT - detention of the goods at the check post under Section 47(2) of the Act - petitioner being consignor continued to be the owner of goods - as per contract the goods were to be delivered to consignee within the stipulated time - bank guarantee for release of goods - Section 47(6) states adjudication proceedings has to proceed after notice to the owner of the goods. Such notice not given to petitioner causing undue hardship - principles of natural justice - ownership certificate produced by consignee - appeal in terms of Section 55 of the Act - Held that: - The right of the petitioner to file appeal before the appellate authority is hereby reserved. The petitioner shall file appeal within a period of two weeks from the date of receipt of a copy of this judgment. The payment of amount covered by the bank guarantee shall be kept in abeyance by the 2nd respondent for a further period of four weeks to enable the petitioner to get appropriate orders from the appellate authority. If no such order is produced before the Bank within the aforesaid period, it shall be open for the Bank to remit the amount as per the request made in Ext.P9 - appeal disposed off - decided in favor of appellant.
|