https://www.taxtmi.com/caselaws?id=262479 Goods could not be seized under sections 68 and 69 of the Gujarat Value Added Tax Act, 2003 where the assessment order had already been passed, the appeal was filed within the prescribed limitation period, and the seizure was effected before expiry of the section 73(4) limitation period. The seizure order was based on alleged tax default, but the statutory conditions for invoking the seizure power were not satisfied on these facts. The Gujarat High Court therefore held the seizure invalid and quashed the order in favour of the assessee. en-us Wed, 08 Jul 2015 00:00:00 +0530 Sat, 18 Jun 2016 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262479 Goods could not be seized under sections 68 and 69 of the Gujarat Value Added Tax Act, 2003 where the assessment order had already been passed, the appeal was filed within the prescribed limitation period, and the seizure was effected before expiry of the section 73(4) limitation period. The seizure order was based on alleged tax default, but the statutory conditions for invoking the seizure power were not satisfied on these facts. The Gujarat High Court therefore held the seizure invalid and quashed the order in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262479