2024 (1) TMI 815 - HC - VAT and Sales Tax

Seeking release of detained goods and vehicle of petitioner - penalty - HELD THAT - It appears that the petitioner is coming forward pay 200% of the penalty amount, which was imposed by the respondent vide notice dated 21.11.2023. The petitioner is directed to deposit 25% of the penalty amount, which was imposed by virtue of impugned notice dated 21.11.2023, to the respondents and for the remaining 75%, he is directed to execute bank guarantee in favour of the respondents - Upon the deposit and execution of the bank guarantee as stated above, the respondent is directed to release the petitioner's vehicle along with the goods immediately. Petition disposed off.

Summary

Issues involved: Challenge to proceedings of the 2nd respondent regarding detention of petitioner's vehicle and goods.

Summary:
The writ petition challenged the proceedings of the 2nd respondent dated 21.11.2023 regarding the detention of the petitioner's vehicle and goods. The petitioner sought the release of their vehicle, which had been detained on 20.11.2023. The petitioner was willing to pay 200% of the penalty imposed and requested the court to direct the respondents to release the vehicle. The respondent, through the learned Government Advocate, agreed to release the vehicle upon payment of the penalty. After hearing both sides and examining the evidence, the court ordered the petitioner to deposit 25% of the penalty amount and execute a bank guarantee for the remaining 75%. Upon compliance with these conditions, the respondent was directed to release the petitioner's vehicle and goods immediately. The writ petition was disposed of with no costs, and the connected miscellaneous petition was closed.