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TMI Blog2020 (6) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... tilating their grievances along with a certified copy of this order enclosing therewith a copy of the writ petition and its Annexures and, if any such application/representation is filed, the concerned authority shall make all endeavour to consider and decide the same by a reasoned and speaking order, after affording opportunity of personal hearing to the petitioners, in accordance with law expeditiously preferably within two weeks from the date of receipt of the said application. - Writ Tax No. - 304 of 2020 - - - Dated:- 2-6-2020 - Shashi Kant Gupta,J. And Saurabh Shyam Shamshery,J. For the Petitioner : Rahul Agarwal For the Respondent : C.S.C. ORDER This writ petition has bee filed, interalia, for the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petition. At the very outset, Shri Manish Goyal, learned Additional Advocate General appearing on behalf of the State has placed before us the judgment and order dated 22nd November, 2019 passed by the Hon'ble Apex Court in the Case of The State of Uttar Pradesh Others Versus M/S Kay Pan Fragrance Pvt. Ltd in Civil Appeal No. 8941 of 2019 wherein the Apex Court has interalia observed as follows:- There is no reason why any other indulgence need be shown to the assessees, who happen to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he High Court in connection with the subject matter of these appeals, by all concerned and are deemed to have been set aside/modified in terms of this order. In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furnished in the affidavit are deemed to have been disposed of accordingly. We have passed this common order to cover all cases of seizure during the relevant period, to obviate inconsistency in application of Law and also to do away with multiple appeals required to be filed by the State/ assessee to assail the unstatable orders/directions passed by the High Court in subject writ petition(s) referred to in the affidavit filed by the State before this Court. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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