2021 (11) TMI 1112 - HC - GST

Seeking release of vehicle - petitioner is ready to furnish the Bank Guarantee of the amount of tax and penalty - HELD THAT - Subject to furnishing Bank Guarantee for payment of tax penalty and fine in lieu of confiscation of the conveyance pending this petition conveyance shall be released. Once the said Bank Guarantee is furnished within 24 hours the release of the vehicle shall be made. The matter is adjourned to 16.12.2021. Direct service is permitted TODAY.

Summary

Issues:
1. Request for time to file affidavit-in-reply by the AGP.
2. Furnishing of Bank Guarantee for payment of tax, penalty, and fine.
3. Release of conveyance pending the petition.
4. Timelines for filing affidavit-in-reply and affidavit-in-rejoinder.
5. Adjournment date for the matter.
6. Permission for direct service through speed post and e-mode.

Analysis:
1. The learned AGP requested additional time to file the affidavit-in-reply, stating that the State would comply with the Court's direction. The petitioner expressed readiness to provide a Bank Guarantee for the tax and penalty amount.

2. Conditional upon furnishing a Bank Guarantee for tax, penalty, and fine, the conveyance would be released during the pendency of the petition. The release of the vehicle would occur within 24 hours of presenting the Bank Guarantee.

3. The Court directed the filing of the affidavit-in-reply by 02.12.2021. Additionally, any affidavit-in-rejoinder, if required, should be submitted by 09.12.2021, setting clear timelines for the legal process.

4. The matter was adjourned to 16.12.2021, allowing direct service on the same day. Moreover, the Court permitted direct service through speed post and e-mode, ensuring efficient communication between the parties involved.

This judgment reflects a procedural aspect of the legal process, emphasizing the importance of timely submissions and compliance with court directions. The Court's decision to release the conveyance upon the provision of a Bank Guarantee showcases a balance between the interests of the petitioner and the State. The detailed timelines set for filing affidavits demonstrate the Court's commitment to expeditiously resolving the matter. The permission for direct service through various modes facilitates effective communication and ensures that all parties are duly informed of the proceedings.