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STATE OF UTTAR PRADESH & ORS vs. KAY PAN FRAGRANCE PVT. LTD.
(Supreme Court)

Hon'ble Judges:

A.M. KHANWILKAR
DINESH MAHESHWARI
Pet. Counsel
S.k. Bagaria
Rupesh Kumar
Aditya Kumar
Res. Counsel
Anubha Agrawal

Petitioner / Applicant

STATE OF UTTAR PRADESH & ORS
Respondent KAY PAN FRAGRANCE PVT. LTD.
Court

SC (Supreme Court)

Date Nov 22, 2019
Order No.

Civil Appeal No. 8941/2019

Citation

2019(11) TAXREPLY 1661
Original Order
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ORDER

ORDER Leave granted. Heard the learned counsels appearing for the parties. These appeals throw up common issues for consideration. The first set of appeals is filed by the State of U.P., questioning the interim order passed by the High Court directing the State to release the seized goods, subject to deposit of security other than cash or bank guarantee or in the alternative, indemnity bond equal to the value of tax and penalty to the satisfaction of the Assessing Authority. It has come on record that similar orders came to be passed in several other writ petitions by the High Court, details whereof have been mentioned in the affidavit filed by the State in this Court. It was brought to our notice that the High Court, after passing the said interim order would then dispose of the main Writ Petition as having become infructuous, consequent to release of goods by the appropriate authority in terms of the interim order of the High Court. In the context of that grievance, th....

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