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Alliance Fibers Ltd And 1 Versus State of Gujarat And 2

2015 (8) TMI 396 - GUJARAT HIGH COURT

Seizure of goods - Default in payment of VAT - Held that:- Assessment order is passed on 31/3/2015 however, the appeal has been preferred by the petitioner on 27/5/2015 i.e. within period of 60 days provided under the Act. It is also pertinent to not .....

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authority could not have seized the goods under the provisions of section 68 and 69 of the Act. Therefore, we accept the petition. The order passed by the respondent no. 3 dated 26/5/2015 is hereby quashed and set aside. - Decided in favour of asses .....

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otice of Rule. By way of present petition under Articles 14, 19(1)(g), 226 and 265 of the Constitution of India, the petitioner has challenged an order dated 26/5/2015 passed by the respondent no. 3 under the provisions of sections 68 & 69 of the .....

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etitioner that after receiving the order of seizure of the goods, the petitioner preferred the petition mainly on the ground that the respondents authorities have power to seize the goods only on the grounds enumerated under sections 68 & 69 of t .....

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, the period of limitation did not expire and before that goods have seized and thereto on the said ground, the seizure is illegal. He would further argue that the appellant has already preferred an appeal challenging recovery made by the respondent .....

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ing of undertaking before this Court and accordingly, undertaking has been filed on 6/6/2015 by one Mr. Ashwinbhai G. Patel before this Court. He therefore, would submit that since the appeal is pending and kept for hearing, the petitioner shall appe .....

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affidavit-in-reply filed by the concerned officer and submitted that under section 44 and 45 of the Act the authority has power to seize the goods if the tax has not been paid by the concerned authorities. Therefore, the petition be dismissed. Howeve .....

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advocates appearing for the respective parties. We are of the opinion that the impugned order is passed on the ground that the petitioner was in default of payment of tax though the order impugned clearly indicates that the same has been passed under .....

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