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2024 (11) TMI 521

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..... ng 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 t .....

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..... e Appellants : (By Sri. Aditya Vikram Bhat, Addl. Govt. Advocate) For the Respondents (By Sri. Hanjer Raghavendra Basavaraj, Advocate for C/R-1). ORAL JUDGMENT (PER: HON'BLE MR JUSTICE V KAMESWAR RAO) Learned counsel for the appellants has filed I.A. No. 2/2024, seeking condonation of delay of 14 days in filing the appeal. For the reasons stated in the affidavit accompanying the application, I .....

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..... appellants on the respondent No. 1, the learned Single Judge has only directed for the release of the goods and conveyance on deposit of an amount of Rs. 4,00,000/- with the appellants. According to him, if the appellants succeed before the learned Single Judge and the liability against the respondent No. 1 is upheld, it would be very difficult for the appellants to recover the liability amount. .....

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..... , the total goods value is of Rs. 12,83,354/-, we deem it 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 pe .....

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