GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 396 - GUJARAT HIGH COURT

2015 (8) TMI 396 - GUJARAT HIGH COURT - [2016] 88 VST 137 (Guj) - 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 note that goods are already released pursuant to the order passed by this Court. It is pertinent to note that the authority had seized the goods before expiry of period of limitation pres .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, AGP ORDER Rule. Learned AGP, Ms. Vacha Desai waives service of notice 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 Gujarat Value Added Tax Act, 2003, by which, the goods belonging to the petitioner came to be seized on the ground that the petitioner was in default in payment of VAT to the tune of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ard to the alleged default in payment of VAT in earlier assessment, 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 authority for the aforesaid amount. Mr. Parikh, learned senior advocate appearing for the petitioner would submit that considering the above aspect, ad-interim-relief was granted by ea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version