https://www.taxtmi.com/caselaws?id=165535 A writ challenge to seizure of goods under the U.P. Value Added Tax Act was held ordinarily unavailable because the statute provided a complete alternative remedy for release, appeal, and revision. Section 48(7) allowed the seizing officer or authorised authority to fix release conditions, including lesser deposit, no deposit for recorded reasons, or security, and orders under that provision were appealable under section 57(4) with further revisional recourse to the High Court. The authority considering release could examine the legality of the seizure itself while determining the release conditions, and the provisions were read harmoniously so that section 60 of the U.P. Trade Tax Act was not made redundant. en-us Tue, 17 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165535 A writ challenge to seizure of goods under the U.P. Value Added Tax Act was held ordinarily unavailable because the statute provided a complete alternative remedy for release, appeal, and revision. Section 48(7) allowed the seizing officer or authorised authority to fix release conditions, including lesser deposit, no deposit for recorded reasons, or security, and orders under that provision were appealable under section 57(4) with further revisional recourse to the High Court. The authority considering release could examine the legality of the seizure itself while determining the release conditions, and the provisions were read harmoniously so that section 60 of the U.P. Trade Tax Act was not made redundant. Case-Laws VAT and Sales Tax Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165535