https://www.taxtmi.com/caselaws?id=176005 Sections governing appeal, revision and the bar on proceedings under the U.P. VAT Act must be read harmoniously so that the statutory remedies are not made ineffective. A broad construction of Section 60(b) should not defeat scrutiny of matters directly bearing on the validity of a seizure order or the legality of a direction issued under the proviso to Section 48(7). Where the challenge to seizure validity directly affects that direction, examination in appeal or revision remains permissible. The text therefore explains that the Act allows limited judicial scrutiny of seizure-related issues within the statutory remedial scheme. en-us Mon, 30 May 2011 00:00:00 +0530 Thu, 10 Dec 2015 12:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176005 Sections governing appeal, revision and the bar on proceedings under the U.P. VAT Act must be read harmoniously so that the statutory remedies are not made ineffective. A broad construction of Section 60(b) should not defeat scrutiny of matters directly bearing on the validity of a seizure order or the legality of a direction issued under the proviso to Section 48(7). Where the challenge to seizure validity directly affects that direction, examination in appeal or revision remains permissible. The text therefore explains that the Act allows limited judicial scrutiny of seizure-related issues within the statutory remedial scheme. Case-Laws VAT and Sales Tax Mon, 30 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176005