M/S Quadri And Company vs. Assistant Commissioner Of Commercial Tax
Held
The High Court modified the interim order of the Single Judge, imposing specific conditions for the release of goods including a 25% deposit, tax and penalty secured by bank guarantee, and a personal bond for the differential value.
Facts
The appeals concerned the conditions imposed for the release of confiscated goods under GST. The revenue authorities challenged the interim order of the Single Judge that allowed the release of goods.
Key Issues
The primary issue was whether the conditions imposed for the release of confiscated goods were appropriate and in accordance with the law, and whether the revenue could seek to place the petitioner in a worse position than the original interim order.
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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