2014 (5) TMI 1040

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...., Adv. For the Respondent : Mr Chintan Dave, Asstt. Govt. Pleader JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1.0 By way of this petition under Article 226 of the Constitution of India, the petitioner - original owner of the goods seized has prayed for an appropriate writ, direction, order to quash and set aside the impugned memo of seizure issued on 28.12.2014 by the respondent....

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...."VAT Act") which according to the respondent comes to Rs. 5,69,989/-. He has stated at the Bar that the petitioner is ready and willing to deposit the aforesaid amount unconditionally and accepts the liability to pay the aforesaid amount towards VAT Act with interest and penalty. He has stated at the Bar that authorized signatory of the petitioner - Shri Gangadhara P.M. S/o. Mahabalaiah, who is al....

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....f tax, penalty and interest leviable under the VAT Act and when the petitioner company has agreed to pay the said amount unconditionally, he has requested to pass appropriate order. 4.0 Heard learned advocates appearing for respective parties at length. At the outset it is required to be noted that the goods of the petitioner has been seized which as such was sold in favour of M/s. Saloni Tradi....

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....chased any goods from the petitioner, meaning thereby M/s. Saloni Trading Company is not the owner of the goods in question, it will be just and proper to direct the respondents to release the goods which is under seizure on payment of the aforesaid amount of Rs. 5,69,989/- as no fruitful purpose would be served to continue the goods in question under seizure. 5.0 In view of the above and for t....