High Court Orders Release of Detained Goods on Payment of Tax

The Gujarat High Court, comprising Honourable Ms. Justice Harsha Devani and Honourable Mr. Justice Bhargav D. Karia, directed the release of detained goods and conveyance to the petitioner upon payment of tax and penalty. The petitioner must provide a solemn undertaking to cover any future liability determined by authorities and retains the right to challenge such determinations. Proof of payment, the solemn undertaking, and identification documents are required. The matter is adjourned to 19th June 2019 for further proceedings.

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Issues: Detention of goods and conveyance, payment of tax and penalty, filing of solemn undertaking, challenge to liability determination.

In the judgment delivered by Honourable Ms. Justice Harsha Devani and Honourable Mr. Justice Bhargav D. Karia of the Gujarat High Court, the court heard arguments from Mr. D.K. Puj, advocate for the petitioner, and Mr. Kamal Trivedi, Advocate General for the respondents. After considering the submissions, the court directed the respondents to release the detained goods and conveyance to the petitioner upon payment of tax and penalty as calculated by the authorities. The release is subject to the petitioner providing a solemn undertaking to cover any deficit liability determined by the authorities in the future. The petitioner retains the right to challenge such determinations in accordance with the law. Additionally, the petitioner must submit proof of payment, the solemn undertaking filed in court, and identification documents like PAN card and Aadhar card/Election card. The matter stands adjourned to 19th June, 2019, with permission for direct service.

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