Case Law Details
Sreejith K. Vs State Of Gujarat (Gujarat High Court)
It has been brought to the notice of High Court that the requisite amount towards tax and penalty aggregating to 9,55,840/- [Rupees Nine Lac Fifty Five Thousand Eight Hundred Forty Only] has already been deposited by the supplier i.e. M/s. Izaan Trading; the writ-applicant of the Special Civil Application No.3640 of 2022 with the authority. It appears that the supplier has paid tax twice; first in point of time on 19.11.2021 and second in point of time 18.12.2021 alongwith the penalty. If the amount towards the tax and penalty has already been deposited, there should not any problem in ordering release of the goods and the conveyance. Even otherwise the goods are Areca Nuts. The goods could be said to be perishable in nature.
In view of the aforesaid, we direct the respondent no. 3 to release the goods as well as the conveyance at the earliest. If the Department wants to proceed further with the inquiry, it may do so in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
Since the issues raised in both the captioned writ-applications are inter-related, those were taken up for hearing analogously and are being disposed of by this common judgment and order.
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