GANESH TRADING Vs. STATE OF GUJARAT AND ORS.

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, order or direction directing the respondents to release the goods in question which have been detained by the concerned respondents vide memo dated 02.03.2015 on any condition that may be imposed by this Court including the amount of tax (CST and VAT) and the interest, penalty etc., however, subject to the final assessment order and subject to the outcome of the appeal which has been filed by the petitioner against cancellation of the provisional registration which is pending before the first Appellate Authority.

(2.) IN the affidavit -in -reply filed on behalf of the respondents, it is stated that the amount of Central Sales Tax and the Value Added Tax, total tax/amount due and payable would be Rs. 7,20,435/ -. The calculation is mentioned in paragraph No. 5 of the reply which reads as under: -

(3.) SHRI Bhargav Karia, learned advocate appearing on behalf of the petitioner has stated at the bar that the petitioner is ready and willing to deposit and/or produce the necessary Challans of payment of the aforesaid amount before the respondent No. 4 and/or appropriate authority. It is, therefore, requested that on deposit of the aforesaid amount, the respondent No. 4 may be directed to release the goods detained under memo dated 02.03.2015.