2024 (1) TMI 226

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....F 2023 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR AND HON&#39;BLE MR JUSTICE G BASAVARAJA For the Appellants (By Sri Shivaprabhu Hiremath, Aga) For the Respondent (By Sri Sandeep Huilgol, Advocate Caveator/Respondent) JUDGMENT KRISHNA KUMAR J., This intra Court appeal by the Revenue is directed against the impugned order dated 08.08.2023 passed in Writ Petition ....

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....hable in nature and immediate release of the same was warranted in the facts and circumstances of case. The said prayer for interim relief sought for by the respondent having been opposed by the appellant-Revenue, the learned Single Judge proceeded to pass the impugned order directing release of goods as under : "By way of interim relief, it is directed that respondent Nos.1 and 3 shall r....

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....the order of confiscation was passed on 09.01.2023, even after lapse of 08 months 03 days, no arrangement was made in this regard, which would not only be detrimental to the respondent, but also to the appellants. The learned Single Judge also noticed that filing of an appeal, merely operates as a stay and recovery does not come in the way of appellants proceeding with the auction. Under these cir....

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.... Location of property 140/1 *02 ACRE, *32 GUNTA SRINIVAS S/O.SEETARAM HEBBAR. SIRSI HOBLI AND TALUK SIRSI, DISTRICT UTTARA KANNADA. &nbsp; 5. In the aforesaid facts and circumstances and submission made on behalf of respondent that additional security by way of immoveable property to the value of Rs.95,23,150/- would be provided by the respondent as stated supra, we are of the....