https://www.taxtmi.com/caselaws?id=253607 A statutory appeal under the Uttarakhand Value Added Tax Act lies only where a direction for release of seized goods is actually made under Section 43(8); a refusal to release goods is not appealable on that basis. Reading Sections 43(8), 51, 53 and 56(b) harmoniously, the Court noted that the appellate remedy is confined to positive release directions, while the general bar in Section 56(b) continues to operate where no such direction exists. On that construction, the Tribunal had no jurisdiction to entertain an appeal against refusal of release, and the challenge to maintainability succeeded. en-us Tue, 12 Aug 2014 00:00:00 +0530 Sat, 19 Sep 2015 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253607 A statutory appeal under the Uttarakhand Value Added Tax Act lies only where a direction for release of seized goods is actually made under Section 43(8); a refusal to release goods is not appealable on that basis. Reading Sections 43(8), 51, 53 and 56(b) harmoniously, the Court noted that the appellate remedy is confined to positive release directions, while the general bar in Section 56(b) continues to operate where no such direction exists. On that construction, the Tribunal had no jurisdiction to entertain an appeal against refusal of release, and the challenge to maintainability succeeded. Case-Laws VAT and Sales Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253607