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WESTERN ENTERPRISES vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
ILESH J. VORA
Pet. Counsel
Uchit N Sheth
Res. Counsel
Utkarsh Sharma

Petitioner / Applicant

WESTERN ENTERPRISES
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Mar 4, 2021
Order No.

MISC. CIVIL APPLICATION (FOR ORDERS) NO. 1 of 2021 In R/SPECIAL CIVIL APPLICATION NO. 1368 of 2021

Citation

2021(3) TAXREPLY 3948
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ORDER

1. By this Misc. Civil Application, the applicant – original petitioner has prayed for the following relief :- “A. This Hon'ble Court may be pleased to clarify that the “bond” as mentioned in order dated 8.2.2021 is not required to be accompanied by bank guarantee/security and that the goods/vehicle are required to be released on the basis of challan and bond as submitted by the Applicant.” 2. While disposing of the main matter i.e. Special Civil Application No. 1368/2021 vide order dated 08.02.2021, this Court observed in para 5 as under:- “5. Let the proceedings with respect to the confiscation proceed further in accordance with law. We are not inclined to interfere at this stage. However, we are inclined to order provisional release of the goods pending the confiscation proceedings on the condition that the writ applicant shall deposit an amount of ₹ 18 Lakh with the respondent No.2 towards the tax and penalty. For the balance....

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