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2024 (9) TMI 547

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..... s appeal has been pending since 2011, the consequence of which is that further proceedings pursuant to the show cause notice for violation of Section 52 of the Uttar Pradesh Value Added Tax Act, 2008 have not been taken up. In view of the above, the respondent- State Department are directed to initiate the proceedings, if any and pass a final order within a period of three months from today. In vi .....

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..... ed 18.08.2010 affirming the order of seizure dated 29.07.2010, as affirmed by the Joint Commissioner of Commercial Tax in its order dated 07.08.2010. 2. While disposing of the revision petition vide order dated 01.09.2010, the High Court directed that 50% of the disputed tax should be deposited within three weeks from the date of the order. It is against the above referred order of the High Court .....

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..... ice for violation of Section 52 of the Uttar Pradesh Value Added Tax Act, 2008 have not been taken up. In view of the above, we direct the respondent- State Department to initiate the proceedings, if any and pass a final order within a period of three months from today. In view of the fact that the goods were released pursuant to the order passed by this Court, the bank guarantee need not be renew .....

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