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TMI Blog2024 (6) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate) For The Respondent : (By Sri. Neeralgi Jeevanbabu Jagadish., Advocate For A1; Sri. S S Mahendra., G.A., For Proforma Respondent 2) ORDER PER KRISHNA S DIXIT. J., This complaint alleges violation of a Single Judge's order dated 26.07.2023 rendered in W.P. No. 15636 of 2023. Para 3 of the said order is texted as under: "Having heard the learned counsel for the parties and having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Election Code of Conduct. 3. Learned counsel representing the respondent-accused vehemently opposes the complaint contending that the release of the goods cannot be by way of taking indemnity bond since it is very difficult to execute bonds of the kind and therefore, the complainant should give bank guarantee for the worth of goods. He also points out to the court that the subject order was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that there is a direction in terms of which goods are to be released, is true. However, the proceedings under the provisions of the Central Goods and Services Tax Act, 2017 are to be processed and for that purpose, as a matter of State Policy, release is permissible only if a Bond and Bank Guarantee are given for the worth of goods in question. There is another point that goes against the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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