TaxTMI 
TaxTMI 
2026 (5) TMI 788
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....E RAJESH RAI K For the Appellant : Sri. D.R. Ravishankar, Senior Counsel For Sri. Saravana .S, Advocate For the Respondents : Sri. Aditya Vikram Bhat, AGA CAV JUDGMENT PER: HON'BLE MR. JUSTICE RAJESH RAI K: Since common questions of law and facts are involved in W.A.No.1385/2026 and W.A.No.1388/2026, they are clubbed, heard together and are disposed of by this common judgment. 2. W.A.No.1385/2026 and W.A.No.1388/2026 are directed against the orders dated 28.04.2026 and 08.04.2026 respectively passed on I.A.1/2026 by the learned Single Judge in WP.No.34329/2025 (T-RES) and WP.No.33220/2025 (T-RES) respectively, whereby the learned Single Judge dismissed the I.A.No.1/2026 as withdrawn reserving liberty in favour of the p....
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....ons made by both sides, pending disposal of the present petition, I deem it just and appropriate to direct the respondents to release the subject goods and vehicles in favour of the petitioner subject to the petitioner furnishing 25% of the demand raised in GST DRC-07 dated 09.10.2025 vide Annexure 'C' and furnishing Bank Guarantee to the remaining extent of 75% Liberty is reserved in favour of the respondents to seek vacation/modification of this order." 4. Heard Sri D.R. Ravishankar, learned Senior Counsel appearing for the appellant and the learned Additional Government Advocate for the respondents. 5. It is the contention of the learned Senior Counsel appearing for the appellant that subsequent to passing of the a....
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....th cases are without jurisdiction, being barred by limitation. 7. Learned Senior Counsel also contended that the learned Single Judge while passing the order in identical matter has relied on the judgment of the Division Bench of the Gujarat High Court in the case of M/S.PANCHHI TRADERS VS. STATE OF GUJARAT - 2025 (12) TMI 941 (GUJ). As such, by relying on the judgment of the Hon'ble Apex Court in the case of VISHNU TRADERS VS. STATE OF HARYANA & OTHERS - 1995 SUPP (1) SCC 461, he submits that in the matter of interlocutory order, there is need of consistency of approach and uniformity in the exercise of judicial discretion respecting similar causes and the desirability to eliminate occasions for grievances of discriminatory treatmen....
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....the owner would only be subject to the condition by imposing the fine leviable which shall not exceed the market value of the goods confiscated less tax chargeable thereupon. In that view of the matter, it is contended that the learned Single Judge has rightly passed the impugned interim orders dated 05.12.2025 and 13.11.2025 passed in W.P.No.34329/2025 and W.P.No.33220/2025 respectively and has rightly dismissed I.A.No.1/2026 filed in both the petitions seeking modification of said interim orders. Accordingly, he prays to dismiss the appeal. 9. We have given our anxious consideration to the contentions urged by the learned counsel for the respective parties. 10. On perusal of the impugned interim orders passed by the learned Single J....
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....es, in similar circumstances, the Co-ordinate Bench of this Court in W.A.No.1232/2025 c/w. W.A.No.1212/2025 & other matters, held in paragraph 7.1 to 7.6 as under: 7.1 The only question that arises for consideration in these writ appeals is whether, after issuance of an order under Section 130 of the Act, thereby vesting title to the goods and the conveyance in the State Government, it is permissible to challenge only the order passed under Section 129 of the Act in a writ petition, and whether the learned Single Judge was justified in directing release of the detained and confiscated goods subject to payment of a specified percentage of the value of the goods. 7.2 Our answer to the above issues is in the 'negative'....