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GANESH TRADING Versus STATE OF GUJARAT & 3

2015 (6) TMI 47 - GUJARAT HIGH COURT

Detention of goods - Cancellation of provisional registration - Held that:- Petitioner is ready and willing to deposit and/or produce the necessary Challans of payment of the aforesaid amount before the respondent No.4 and/or appropriate authority. - .....

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MR. M.R. SHAH AND MR. S.H.VORA, JJ. FOR THE PETITIONER : MR BHARGAV KARIA & ASSO, ADVOCATE FOR THE RESPONDENT : MR CHINTAN DAVE AGP ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. By way of this petition under Article 226 of the Constitution of .....

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osed by this Court including the amount of tax (CST and VAT) and the interest, penalty etc., however, subject to the final assessment order and subject to the outcome of the appeal which has been filed by the petitioner against cancellation of the pr .....

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would be ₹ 7,20,435/-. The calculation is mentioned in paragraph No.5 of the reply which reads as under:- Value of Goods Rs.24,15,000/- Add: CST@5% ₹ 1,20,750/- Total Value of Goods Rs.25,35,750/- Add: Freight Rs.40,000/- Add:GP@ 30% Rs. .....

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and payable is ₹ 7,20,435/- (Rs.3,01,875/- + ₹ 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 provisio .....

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provisional assessment order and subject to the outcome of the appeal against cancellation of the provisional registration which is pending before the first Appellate Authority and which shall be by way of interim arrangement only to protect the inte .....

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e bar that the petitioner is ready and willing 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 a .....

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te appearing on behalf of the petitioner, as recorded hereinabove, it is directed that on deposit of the aforesaid amount of ₹ 7,20,435/- with the appropriate authority/bank and on production of the Challans with respect to payment of the afore .....

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