Case Law Details

Case Name : M/s. R.R. Enterprises And Another Vs State of Punjab (Punjab and Haryana HC)
Appeal Number : CWP No. 28357 of 2018
Date of Judgement/Order : 31/05/2019
Related Assessment Year :
Courts : All High Courts (6131) Punjab and Haryana HC (291)

M/S R.R. Enterprises and Another Vs State of Punjab And others (Punjab and Haryana HC)

The Hon’ble Punjab and Haryana High Court has directed respondents to release the goods by furnishing security of immovable property where the petitioner has filed the appeal

Hon’ble Punjab & Haryana High Court in their order dated 31-05-2019, in case of M/s R.R. Enterprises & Another V/s State of Punjab & Others, CWP-28357 of 2018,  has directed the respondents to release the goods and vehicle of the petitioner after furnishing the immovable security within 2 days.

Further, the amount already deposited while filing the appeal will be deducted from the value of security to be furnished in the form of immovable property. Whereas, in the GST Act, the goods can only be released against the bank guarantee, demand draft or cash payment through portal. Now this important decision has allowed the release of goods against immovable security.

Case was argued by Mr. J. S. Bedi for the Petitioners.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

Counsel for the petitioners prays for more time to file an affidavit in terms of the request made on 04.04.2019 for explaining/rebutting the factual situation, as noticed in the order.

List on 15.07.2019 for further consideration.

It is not in dispute that an appeal with the pre-deposit of 10% of the tax demand stands filed before the Appellate Authority against the order of assessment dated 15.10.2018 (Annexure P4).

In the meantime, on furnishing of adequate immovable security to the satisfaction of the Assistant Commissioner of State Tax (Mobile Wing), Chandigarh-II, against the total demand raised in the order of assessment dated 15.10.2018 (P4), minus the amount already deposited, the truck and goods shall be released to the petitioner within two (02) days of such satisfaction.

(The author ‘Advocate Jaswinder Bedi’ can be reached at bediadvocate@yahoo.co.in)

Download Judgment/Order

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