Case Law Details
Narayan Sahu Vs State of India and others (Orissa High Court)
Narayan Sahu filed a writ petition before the Orissa High Court challenging the detention of goods for which he was the consignee. During the proceedings, the consignor, M/s. S.A. Sugandh Private Limited, successfully obtained a court order setting aside the demand and penalty imposed by the GST authorities. In the interim, Sahu had furnished an unconditional bank guarantee as per a court directive on November 22, 2024, to secure an interim release of the goods. Given the consignor’s successful appeal, Sahu’s counsel sought a direction for the release of the bank guarantee.
The Orissa High Court, considering the consignor’s favorable judgment, ordered the Registrar (Judicial) to release the bank guarantee to Sahu or his authorized agent upon submission of a certified copy of the order. With this directive, the court disposed of the writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Gupta, learned advocate virtually appears on behalf of petitioner and submits, his client is consignee in respect of the goods detained. The writ petition was filed challenging the detention. In the meantime, the consignor was successful in having the order of demand and penalty set aside. He causes handing up of order dated 12th December, 2024 in WP(C) no.31019 of 2024 (M/s. S.A. Sugandh Private Limited, Sambalpur v. Chief Commissioner of CT & GST, Odisha and others).
2. He submits, for purpose of obtaining interim order in this writ petition, his client had furnished unconditional bank guarantee pursuant to direction in order dated 22nd November, 2024. There be direction for the bank guarantee to be released.
3. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue.
4. Registrar (Judicial) will release the bank guarantee to petitioner or his agent duly authorized in that behalf, on production of certified copy of this order.
5. The writ petition is disposed of.
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