https://www.taxtmi.com/caselaws?id=439820 Detention of the excavator and transporting vehicle pending statutory appeal was held unjustified in practical terms where continued custody would cause deterioration, prevent repair and use, and make the penalty order largely ineffectual. The court preserved the requirement to pursue the appellate remedy and did not interfere with the writ court's view on that point, but directed release of both vehicles once the appeal was filed, the prescribed pre-deposit was made, and the challan was produced. Release was made conditional on an undertaking not to sell the excavator until disposal of the appeal. en-us Thu, 16 Mar 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439820 Detention of the excavator and transporting vehicle pending statutory appeal was held unjustified in practical terms where continued custody would cause deterioration, prevent repair and use, and make the penalty order largely ineffectual. The court preserved the requirement to pursue the appellate remedy and did not interfere with the writ court's view on that point, but directed release of both vehicles once the appeal was filed, the prescribed pre-deposit was made, and the challan was produced. Release was made conditional on an undertaking not to sell the excavator until disposal of the appeal. Case-Laws GST Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439820