2024 (11) TMI 521 - HC - GST

Challenge to interim order directing the release of goods upon depositing Rs. 4 lakhs - HELD THAT - Considering the order passed by the learned Single Judge and also the fact that the liability of a sum of Rs. 22,35,932/- has been determined on the respondent No. 1 and also according to the learned counsel appearing for the respondent No. 1 that, the total goods value is of Rs. 12,83,354/-, it is deemed appropriate to dispose of the appeal by upholding the order passed by the learned Single Judge and additionally directing the respondent No. 1 herein to furnish a Bank Guarantee (from a Nationalised Bank) for an amount of Rs. 8,83,354/- in favour of the Joint Commissioner of Commercial Taxes (Vigilance) and keep the same valid during the pendency of the writ petition and also furnishing a personal bond, in terms of the format to be furnished by the appellants, of Mr. Chikka Aanjibabu, Proprietor of respondent No. 1, within two days to enable the appellants release the goods and conveyance in terms of the direction given by the learned Single Judge. The same shall be subject to the outcome of the writ petition. Appeal disposed off.

Summary

The High Court of Karnataka allowed the condonation of a 14-day delay in filing an appeal. The appeal challenged an interim order directing the release of goods upon depositing Rs. 4 lakhs. The court upheld the order and directed the respondent to provide a bank guarantee of Rs. 8,83,354 and a personal bond. The appeal was disposed of, and a stay application was also disposed of.