Case Law Details
Ms. S.A. Products Vs State of U.P. & Ors. (Alahabad High Court)
We have considered the submissions and perused the provision of release of goods under Rule 140, wherein in case the owner of the goods furnishes the security in the form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable, the authorities can consider the release of the goods and vehicle.
In view of the above, the writ petition is disposed of with the observation that petitioner shall furnish the security in the form of Bank Guarantee as noted above before the authority concerned, the concerned authority, thereafter may consider the release of of the goods and the vehicle and pass appropriate orders expeditiously say within a period of ten days thereafter.
–Seizure of goods–Detention of vehicle along with goods Validity of-
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
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