2021 (4) TMI 185 - HC - VAT and Sales Tax

Release of goods alongwith vehicle - respondents fairly submits that if the amount in question ₹ 70,92,629/- is secured, appropriate release may be considered - HELD THAT - This Court, after hearing learned counsel for the parties, without entering into the merits of the case and while leaving the same to the appellate jurisdiction, directs the petitioner (Leeladhar Meghwal) to submit a bank guarantee of ₹ 70,92,629/- before the respondent authority within a period of 15 days from today, immediately whereafter, the respondent authority shall be required to release the vehicle. The respondent authority shall be free to impose any other condition strictly in accordance with law. The respondent authority shall release the vehicle as soon as the bank guarantee is furnished. Petition disposed off.

Summary

Issues: Release of vehicle and goods pending appeal due to COVID-19 restrictions

Analysis:
The High Court considered the impact of the COVID-19 pandemic on court proceedings and emphasized caution during hearings. The petitioners had challenged an order and sought release of the vehicle and goods pending appeal. The petitioners argued that the appellate court lacked the power to release the vehicle and goods. The respondents agreed to consider release if a certain amount was secured. Without delving into the case's merits, the Court directed the petitioner to provide a bank guarantee within 15 days to the respondent authority. Upon submission, the authority was instructed to release the vehicle with goods, subject to any additional lawful conditions. The Court disposed of the petitions and related stay petition accordingly, leaving the case's merits to the appellate jurisdiction.