Interim recall and release protection in a VAT dispute: notice issued, earlier order kept in abeyance, goods held back on security conditions.

The revenue sought recall of the earlier interim order on the ground that the matter had been heard on a preponed date without reasonable opportunity and that relevant material about transport and the alleged vehicle breakdown had not been placed before the Court. It also invoked Section 58(5) of the U.P. VAT Act and asked that the earlier interim order and the later release order be reconsidered together. Notice was issued, the matter was directed to be relisted with the connected revision record, the order dated 15 May 2017 was kept in abeyance, and the seized goods were restrained from release until the next date except subject to the stated security conditions.

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Issues: Whether the earlier order dated 15 May 2017 should be recalled in view of the revenue's plea of lack of notice and inability to place material before the Court; and what interim protection should operate regarding release of the seized goods pending further hearing.

Analysis: The revenue relied upon Section 58(5) of the U.P. VAT Act and asserted that the matter had been heard on a preponed date without reasonable opportunity, and that material facts concerning the transport and alleged breakdown of the vehicle were not placed before the Court. It was also urged that the earlier interim order and the later order for release of goods required reconsideration together.

Outcome: Notice was issued, the matter was directed to be listed again with the records of the connected revision, the earlier order dated 15 May 2017 was kept in abeyance, and till the next date the goods were restrained from release except on the stated security conditions.

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