TMI Blog2015 (6) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... STICE M.R. SHAH) 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, order or direction directing the respondents to release the goods in question which have been detained by the concerned respondents vide memo dated 02.03.2015 on any condition that may be imposed by this Court including the amount of tax (CST and VAT) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7,424/- Add: Penalty @ 150% Rs.2,51,136/- Total VAT Rs.4,18,560/- Considering the amount of Central Sales Tax and the Value Added Tax the total tax due and payable is Rs. 7,20,435/- (Rs.3,01,875/- + Rs. 4,18,560/-). 3. Shri Bhargav Karia, learned advocate appearing for the petitioner has stated at the bar that against the order passed by the first Appellate Authority cancelling the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling to deposit and/or produce the necessary Challans of payment of the aforesaid amount before the respondent No.4 and/or appropriate authority. It is, therefore, requested that on deposit of the aforesaid amount, the respondent No.4 may be directed to release the goods detained under memo dated 02.03.2015. 5. In view of the above and stand taken by the learned advocates appearing for the respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pending against the order of cancellation of the provisional registration and subject to the ultimate outcome of the provisional assessment/final assessment and also subject to the ultimate outcome of the appeal pending before the first Appellate Authority against the order of cancellation of the provisional registration. 6. With this, the present petition is disposed of. Direct service is pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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