9911796707
TMI Blog2010 (11) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... er under the Act shall conduct an inquiry on production of documents before him (which has been filed before this Court) and after affording an opportunity of hearing. The amount that has already been deposited before this Court be transferred to the Value Added Tax Authority - matter on remand. - W.P.(C) 10434/2006 - - - Dated:- 29-11-2010 - MR. JUSTICE MANMOHAN For the Appellant : Mr. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 who in exercise of?power under the Value Added Tax Act, 2004 (for brevity, ?Act?) and the rules framed thereunder had seized the container and they were detained and penalty was imposed. Be it noted, when the penalty was imposed on the detained goods, the petitioners had moved this Court and this Court by an interim measure had directed that goods should be released subject to petitioners fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct and, therefore, the imposition of penalty is vitiated under law. Mr. Srivastava further submitted that the Corporation relied on Section 61(8) of the Act on the ground that they were not to carry the documents in view of the language employed in the said Section. As has been stated earlier, after the goods reached Delhi, the competent authority of respondent No.1 under the Act sealed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the name of the Commissioner of VAT, Government of NCT of Delhi, New Delhi. The cheque shall be handed over to Mr. H.L. Taneja, learned counsel for GNCT of Delhi after obtaining the receipt. The competent authority of the Value Added Tax officer shall complete the aforesaid exercise within a period of two weeks from the date of receipt of the order passed today. Be it noted, we have not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
