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2015 (6) TMI 47 - GUJARAT HIGH COURT

2015 (6) TMI 47 - GUJARAT HIGH COURT - TMI - 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. - It is, therefore, that on deposit of the aforesaid amount, the respondent No.4 may be directed to release the goods detained under memo - Decided conditionally in favour of assessee. - SPECIAL CIVIL APPLI .....

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d 02.03.2015 on any condition that may be imposed 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 provisional registration which is pending before the first Appellate Authority. 2. In the affidavit-in-reply filed on behalf of the respondents, it is stated that the amount of Central Sales Tax and the Valu .....

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Tax and the Value Added Tax the total tax due 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 provisional registration, the petitioner has already preferred the appeal before the first Appellate Authority. It is submitted that, therefore, any amount, which the petitioner shall deposit/pay with the Departme .....

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