2017 (4) TMI 506

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..... without prejudice to the rights and contentions of the parties in appeal that may be filed under Section 68 [5] of the Act. - Special Civil Application No. 5136-5141 of 2017 - - - Dated:- 22-3-2017 - M. R. Shah And B. N. Karia, JJ. Mr Trupesh C Kathiriya, Advocate for the Petitioner Mr Pranav Trivedi, AGP for the Respondent ORDER ( Per : Honourable Mr. Justice M. R. Shah ) .....

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..... ent order. Even the order under Section 68 [5] of the Act is an appealable order. The amount of tax on the goods imported is already deposited/paid by the common petitioner. Under the circumstances, the present petitions are disposed of by relegating the petitioner to challenge the order passed under Section 68 [5] of the Act before the appellate authority. If the appeal/appeals are preferred w .....

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..... ice to the rights and contentions of the parties in appeal that may be filed under Section 68 [5] of the Act. As and when appeal/appeals are preferred, the same shall be considered and decided in accordance with law at the earliest and preferably within a period of three months from the date of receipt of the appeal/appeals. With this observation and direction, the present Special Civil Appl .....

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