Bank Guarantee Released: Detention Order Set Aside in Related Case

By | February 6, 2025

Bank Guarantee Released: Detention Order Set Aside in Related Case

Summary in Key Points:

  • Issue: Should the bank guarantee furnished by the consignee for the release of detained goods be released, given that the related demand and penalty order against the consignor has been set aside?

  • Facts: The consignee filed a writ petition challenging the detention of goods. Meanwhile, the consignor successfully challenged the demand and penalty order related to the same goods. The consignee had provided an unconditional bank guarantee to obtain an interim order in their writ petition.

  • Decision: The court ordered the release of the bank guarantee to the consignee or their authorized agent upon presentation of a certified copy of the order.

Important Note: This decision demonstrates the court’s proactive approach to resolving related disputes and preventing unnecessary financial burden on taxpayers. Since the underlying demand and penalty order against the consignor was set aside, the continued detention of the goods and the associated bank guarantee became irrelevant. By ordering the release of the bank guarantee, the court ensured that the consignee was not unfairly penalized due to a separate but related legal challenge. This ruling highlights the importance of considering the broader context of related cases and ensuring that judicial decisions are consistent and fair to all parties involved.

HIGH COURT OF ORISSA
Narayan Sahu
v.
State of India
Arindam Sinha and M.S. Sahoo, JJ.
W.P.(C) No.27249 of 2024
DECEMBER  13, 2024
S. Gupta, Adv. for the Petitioner. S. Mishra, Standing Counsel Adv. for the Respondent.
ORDER
1. Mr. Gupta, learned advocate virtually appears on behalf of petitioner and submits, his client is consignee in respect of the goods detained. The writ petition was filed challenging the detention. In the meantime, the consignor was successful in having the order of demand and penalty set aside. He causes handing up of order dated 12th December, 2024 in WP(C) no.31019 of 2024 (M/s. S.A. Sugandh Private Limited, Sambalpur v. Chief Commissioner of CT & GST, Odisha and others).
2. He submits, for purpose of obtaining interim order in this writ petition, his client had furnished unconditional bank guarantee pursuant to direction in order dated 22nd November, 2024. There be direction for the bank guarantee to be released.
3. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue.
4. Registrar (Judicial) will release the bank guarantee to petitioner or his agent duly authorized in that behalf, on production of certified copy of this order.
5. The writ petition is disposed of.
Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com