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of <h1>Extension granted for filing affidavit; Appeal filed with pre-deposit; Truck and goods released upon providing security.</h1> <h3>M/s R.R. ENTERPRISES AND ANOTHER Versus STATE OF PUNJAB AND OTHERS</h3> The court granted the petitioners' counsel additional time to file an affidavit for explaining/rebutting the factual situation. An appeal with a ... Release of seized goods - an appeal with the pre-deposit of 10% of the tax demand stands filed before the Appellate Authority against the order of assessment - HELD THAT:- On furnishing of adequate immovable security to the satisfaction of the Assistant Commissioner of State Tax (Mobile Wing), Chandigarh-II, against the total demand raised in the order of assessment dated 15.10.2018 (P-4), minus the amount already deposited, the truck and goods shall be released to the petitioner within two (02) days of such satisfaction. Issues:1. Request for more time to file an affidavit for explaining/rebutting the factual situation.2. Appeal with pre-deposit of 10% of tax demand filed before Appellate Authority.3. Release of truck and goods upon furnishing immovable security to Assistant Commissioner of State Tax.Analysis:1. The petitioners' counsel requested additional time to file an affidavit to explain or rebut the factual situation as noted in the order. The court granted the request and listed the matter for further consideration on 15.07.2019.2. It was acknowledged that an appeal had been filed with a pre-deposit of 10% of the tax demand before the Appellate Authority against the assessment order dated 15.10.2018. This pre-deposit requirement is a standard practice in such cases to proceed with the appeal process.3. The judgment also addressed the issue of releasing the truck and goods to the petitioner. It was directed that upon providing adequate immovable security to the satisfaction of the Assistant Commissioner of State Tax (Mobile Wing), Chandigarh-II, against the total demand mentioned in the assessment order dated 15.10.2018, minus the already deposited amount, the truck and goods would be released within two days of such satisfaction. This provision aimed to balance the interests of both parties involved in the dispute.
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