2015 (8) TMI 396

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..... e. 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 .....

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..... t 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 earlier order dated 5/6/2015 and releasing the goods pursuant to filing of undertaking before this Court and accordingly, und .....

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..... od of limitation, if the petitioner is directed to remain present before the appellate authority same shall be considered. We have heard learned 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 sec .....

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