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        VAT and Sales Tax

        2021 (4) TMI 185 - HC - VAT and Sales Tax

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        Court orders bank guarantee for release of vehicle and goods pending appeal due to COVID-19 impact The High Court directed the petitioner to provide a bank guarantee within 15 days to the respondent authority for the release of the vehicle and goods ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Court orders bank guarantee for release of vehicle and goods pending appeal due to COVID-19 impact

                              The High Court directed the petitioner to provide a bank guarantee within 15 days to the respondent authority for the release of the vehicle and goods pending appeal, considering the impact of COVID-19 on court proceedings. The Court disposed of the petitions and related stay petition, leaving the case's merits to the appellate jurisdiction.




                              Issues: Release of vehicle and goods pending appeal due to COVID-19 restrictions

                              Analysis:
                              The High Court considered the impact of the COVID-19 pandemic on court proceedings and emphasized caution during hearings. The petitioners had challenged an order and sought release of the vehicle and goods pending appeal. The petitioners argued that the appellate court lacked the power to release the vehicle and goods. The respondents agreed to consider release if a certain amount was secured. Without delving into the case's merits, the Court directed the petitioner to provide a bank guarantee within 15 days to the respondent authority. Upon submission, the authority was instructed to release the vehicle with goods, subject to any additional lawful conditions. The Court disposed of the petitions and related stay petition accordingly, leaving the case's merits to the appellate jurisdiction.
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                              ActsIncome Tax
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