TMI Blog2020 (9) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appeal. The respondents are directed to release the detained materials, on deposit of 25% of the disputed tax and penalty, by the petitioner, as demanded under Annexure-9 collectively and also on securing the total demand by a bond whereby the petitioner shall pledge for payment of for the rest of the demand subject to the outcome of the appeal - On deposit of 25% of the tax and penalty as aforementioned, and the bond the authority which detained those goods/materials shall release them within three days from the deposit of the said amount and the bond. Time Limitation - HELD THAT:- If the appeal is filed within 15 days from today, the period of limitation shall stand extended till the expiry of that period of 15 days. Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also directed to appear before the Superintendent of State Sales Tax, Churaibari Enforcement Wing for hearing of the matter and also for considering the reply that would be filed by him. Similar notice was also issued for all the consignments as are available in the writ petition. Mr. Deb, learned counsel has submitted that e-Way bills had expired during the transit and the petitioner was not in a position to ask for its renewal to the competent authority when the vehicle entered into the territory of the State of Tripura. In such circumstances, Mr. Deb has submitted that in furtherance of the notice, the final order of demand of tax and penalty was issued upon the petitioner vide order No. 69 dated 25.02.2020, and Order No. 70 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle and offers bond for the full value of the tax and penalty such vehicle shall be released in favour of the transporter. Mr. Deb, learned counsel has furtherurged that a similar order may be passed in this case but he has pointed out that in the present case, the period of limitation has already expired and, as such, the petitioner may find some difficulty in filing the appeal, if the analogy of Chandimata Iron (supra) is accepted by this court. Learned Advocate General has generously agreed and submitted that the court may pass the similar order directing the petitioner to deposit 25% of the tax and penalty along with the bond pledging payment and securing the rest of the demand, subject to the outcome of the appeal. Hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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