Rcc Eco - Rcc Infra (Jv) vs. State Of Uttarakhand
Facts
This matter concerns an application for withdrawal of money filed in an appeal (SPA No. 292 of 2024) that was previously decided. The appellant had deposited Rs. 19,70,000/- with the Registry, pursuant to an order dated 06.09.2024. This order directed the appellant to deposit 10% of the amount due as per the impugned order, which was Rs. 1,97,00,000/-. The deposited amount was converted into a Demand Draft and placed in an FDR in the name of the Registrar General of the High Court. The appeal itself was decided on 01.08.2025, with directions to recommence proceedings from the stage of personal hearing. The current application seeks the release of the deposited amount now that the appeal has been decided.
Held
The Court held that since the appeal has been decided finally, the amount deposited by the applicant/appellant is to be returned to them along with the interest accrued thereon. The reasoning is straightforward: the condition for deposit was tied to the pendency and progression of the appeal. With the appeal's final decision, the purpose of the deposit has been fulfilled, and the funds should be returned. The Court allowed the withdrawal application and directed that the deposited amount, along with accrued interest, be returned to the appellant forthwith. No issues were expressly left undecided.
Key Issues
1. Whether the appellant is entitled to the return of the amount deposited with the Registry, along with accrued interest, now that the appeal has been finally decided? The appellant argued that the appeal has been decided, and therefore, the amount deposited by them should be released in their favour. The revenue or State's arguments are not recorded in the judgment. The court had previously directed the appellant to deposit 10% of the amount due as per the impugned order, which was Rs. 1,97,00,000/-, amounting to Rs. 19,70,000/-, as a condition for the stay of a letter from the Uttarakhand GST Department. This deposit was made and held in FDR.
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS S-1 (2)
MCC No. 3 of 2025 (Money Withdrawal Application) In SPA No. 292 of 2024 Hon’ble Ravindra Maithani, J. Hon’ble Alok Mahra, J.
Ms. Amrita Panda, Advocate for the applicant/appellant. Mr. P.S. Bisht, Addl. CSC for the State. Instant appeal was decided on 01.08.2025, when the Court allowed the appeal and directed the Assessing Authority to recommence the proceedings from the stage of personal hearing. There are various other directions also in the judgment dated 01.08.2025. Now, an application for withdrawal of money has been filed. Heard and perused the file. Learned counsel for the applicant/appellant submits that when the appeal was taken up for hearing on 06.09.2024, the Court had passed an order, pursuant to which a Demand Draft No. 609553 dated 11.10.2024 of Rs. 19,70,000/- was prepared by the appellant and which has been deposited in the Registry. She submits that since the appeal has been decided, therefore, the amount deposited by the appellant may be released in favour of
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