MD ALAM ANSARI Vs. S K SINHA

JUDGEMENT

(1.) Heard.

(2.) It is submitted by Mr. Singh, learned senior counsel appearing for the petitioners, that the seized goods loaded on the Truck is lying in the rainy season and therefore at least Truck and the Goods may be released on certain terms and conditions during pendency of the revision before the Commissioner. He further submitted that the goods in question were purchased by Steel Authority of India Ltd. and as soon as the same is released, it will be delivered to Steel Authority of India Ltd., Bokaro Steel Plant, Bokaro. He also submitted that petitioners are ready to show before the authority that VAT is not applicable in this case, though for precaution, Form JVAT 504G was issued. He further submitted that the revision was filed on 26.6.2010 along with a prayer for release but no order has been passed as yet.

(3.) Mr. Rajesh Shankar, appearing for the respondents, tried to argue the matter on merits of the case.