M/S Quadri And Company vs. Commercial Tax Officer
Held
The High Court modified the interim order, directing the appellants to make a 25% deposit, secure tax and penalty via bank guarantee, furnish a bank guarantee for the invoice value of goods, and provide a personal bond for the differential valuation.
Facts
The appeals concerned interim orders passed by a Single Judge regarding the release of confiscated goods under GST. The revenue authorities argued that the conditions for release were insufficient, particularly regarding bank guarantees and valuation of goods.
Key Issues
The primary issues were the sufficiency of conditions for the release of confiscated goods and whether the revenue could be placed in a worse position than the interim order granted by the Single Judge.
Sections Cited
Section 130, Rule 140
AI-generated summary — verify with the full judgment below
Heard together (6 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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NC: 2023:KHC-D:14861-DB WA No. 100629 of 2023 c/w WA No. 100630 of 2023, WA No. 100633 of 2023, WA No. 100634 of 2023, WA No. 100635 of 2023, WA No. 100636 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 19TH DAY OF DECEMBER, 2023 PRESENT THE HON'BLE MR JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR JUSTICE VIJAYKUMAR A.PATIL WRIT APPEAL NO. 100629 OF 2023 (T-RES) C/W WRIT APPEAL NO. 100630 OF 2023 WRIT APPEAL NO. 100633 OF 2023 WRIT APPEAL NO. 100634 OF 2023 WRIT APPEAL NO. 100635 OF 2023 WRIT APPEAL NO. 100636 OF 2023
IN WA.NO. 100629/2023 BETWEEN
M/S QUADRI AND COMPANY A PROPRIETARY CONCERN REPRESENTED HEREIN BY ITS PROPERIOTOR MR. NAFIS C/O IZAZ AHMED HAVING ADDRESS AT GUPHS MANDAGADDE 1, 5, GAFFOR KHAN COMPLEX SHIVAMOGGA THIRTHAHALLI, N.H. 169-A ROAD NEAR LINGAPURA BUS STAND, LINGAPURA VILLAGE, MANDAGADDI HOBLI, LINGAPURA, SHIVAMOGGA 577220. ...APPELLANT (BY SRI. BHARAT RAICHANDANI, ADVOCATE FOR SRI. GANGADHAR S. HOSAKERI AND D.M. MALLI, ADVOCATES) AND 1 . COMMERCIAL TAX OFFICER (ENFORCEMENT-10) HUBBALLI, NAVANAGAR HUBBALLI
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