Ashoka INDIA Corporation vs. State Of West Bengal And Ors.

Held

The Court held that the goods and conveyance would be released upon the petitioners furnishing bank guarantees for the entire amount of tax and penalty. Furthermore, the petitioners were directed to file their appeals within fifteen days of this order, subject to making the pre-deposits required under Section 107 of the CGST Act. The department was also directed to furnish certified copies of the impugned orders to the petitioners within three days if requested. The Court disposed of the writ petitions in light of this agreed-upon solution, stating there would be no order as to costs. The allegations in the writ petitions were deemed not admitted as no affidavits-in-opposition were called for.

Facts

The petitioners, Ashoka India Corporation & Ors. and Om Metal Corporation & Ors., filed writ petitions challenging certain orders or actions by the State of West Bengal and its authorities. The specific tax periods and amounts in dispute are not detailed in the provided text. The matters were heard conjointly due to common issues of fact and law. The parties presented an agreeable solution to the Court, leading to a common order.

Key Issues

The Court had to decide how to resolve the disputes raised in the writ petitions, considering the parties' proposed solution. The primary issue was to facilitate the release of goods and conveyance while ensuring the revenue's interest is protected and the petitioners' right to appeal is preserved. The petitioners sought the release of their goods and conveyance. The State sought to secure the tax and penalty amounts. The Court needed to determine the terms under which the goods and conveyance could be released and the subsequent procedural steps for the petitioners to pursue their grievances.