9911796707
TMI Blog2009 (11) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner. - Writ Tax No. 2166 of 2009 - - - Dated:- 17-11-2009 - PRAKASH KRISHNA AND SUBHASH CHANDRA NIGAM, JJ. For the Appellant : Aloke Kumar For the Respondent : C.S.C. The petitioner is a proprietorship concern and is engaged in the import and export of various commodities. It is a registered dealer under U.P. Value Added Tax Act and is holding Tin No. 09972803691. The petitioner claims that in the course of business, he received a purchase contract from South Africa on May 25, 2009. To carry out the said purchase contract, the petitioner purchased fabricated plate for M S Beem six in quantity for ₹ 6,00,000 against the sale invoice issued by M/s. Sagar Equipments (P) Ltd. Roorki Road, Muzaffarnagar, on November ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, submits that the petitioner has alternative remedy to approach the Commissioner or the officer authorised on his behalf under the proviso to section 48(7) of the U.P. Value Added Tax Act. He submits that the disputed questions of fact are involved in the present writ petition. It is desirable that the petitioner may be relegated to statutory remedy. In reply, learned counsel for the petitioner submits that other remedy is not adequate inasmuch as the question of validity of the seizure will not be gone into. Considered the entire facts of the case and the submissions made by learned counsels for the parties and perused the record. Section 48(7) of U.P. Value Added Tax Act reads as follows: The officer seizing the goods shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in reading of the said proviso, it comes out that the power has been given to the Commissioner or the officer authorised by him to direct the release of the goods even without any deposit. The said authority, after recording reasons can order the release of the goods even without asking any security. It necessarily follows that if the seizure order is bad, he can grant the desired relief. It necessarily requires the examination of validity of the seizure order. The question of validity of the seizure order is required to be gone into by the authority concerned before fixing the amount to be deposited by the dealer for releasing of the goods. We find force in the argument of learned standing counsel for the Department that the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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