TMI Blog2012 (4) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... ng counsel for the opposite party. The consignment of the goods imported in the State of U.P. from Kolkata was detained on 31.3.2012. After issuance of show cause notice and on consideration of the reply submitted the goods were seized vide order dated 2.4.2012. The representation of the revisionists against the seizure order filed under Section 48 (7) of the U.P.Value Added Tax Act, 2008 was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revisionists filed reply on 2.4.2012 stating that the Form-38 was obtained on 27.3.2012 and was sent to the Kolkata office for being sent with the goods but by mistake it was left behind. The said Form in original was enclosed with the reply. There is no dispute that the original Form-38 dated 27.3.2012 was submitted by the revisionist in response to the show cause notice before passing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und along with the goods but was produced later-on with the explanation before the passing the order of seizure, the seizure of goods and demand of security was not justified. The case at hand is covered by the principle laid down in the above case. In view of the above as the authorities have not considered the impact of Form-38 which was produced in response to the show cause notice, I am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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