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<h1>Challenge to tax demand without invoices and alternate statutory remedy held non-maintainable; directed to file appeal within 15 days</h1> Dominant issue: maintainability of the petition in the presence of an alternate statutory remedy and lack of documentary proof (no tax invoices or payment ... Maintainability of petition - availability of alternative remedy - difference in the quantity of goods - appellants could not produce any bill of supply or tax invoice - no proof of payment either full or in part was produced - it was held by High Court that 'while affirming the order passed by the learned Single Bench and directing the appellants to file a statutory appeal within a period of 15 days from the date of receipt of the server copy of this order, it is held that upon the goods being sold and the successful bidder remitting the amount, the amount shall be retained by the department preferably in an interest bearing account and shall abide by the ultimate orders that may be passed by the appellate authority. As observed, the appellants will also be entitled to participate in the auction to be called for by the respondents authority.' HELD THAT:- The learned counsel appearing for the respondents is awaiting appropriate instructions from the authority concerned. List next week. Outcome: Proceedings adjourned and listed for the next week.