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2022 (4) TMI 865 - HC - GSTInitial and completion of final assessment proceedings within a reasonable time period - seeking release of Bank Guarantees - direction to respondent to return the amount deposited by the petitioner in favour of the petition - compensation to petitioner for monetary losses suffered by petitioner due to bank guarantee charges - permission to petitioner to sell their machines - grievance of the writ-applicant is that the final assessment proceedings are yet to be undertaken - HELD THAT:- The merits of this litigation, need not be entered, as the issue is still at large before the Assistant Commissioner, Vadodara. The only concern is the delay that has occurred in the present litigation in finalizing the assessment proceedings. The Assistant Commissioner of Central Excise, Vadodara is directed to immediately take up the matter and see to it that the assessment proceedings are concluded finally with an appropriate order of assessment in accordance with law within a period of two (02) months from the date of the receipt of the writ of this order. Application disposed off.
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