Court No. - 1
Case :- SALES/TRADE TAX REVISION No. - 1870 of 2008 Revisionist :- The Commissioner Commercial Tax U.P. Lucknow Opposite Party :- M/S Agrawal Maharashtra Transport Co Counsel for Revisionist :- S.C.
Counsel for Opposite Party :- R.R. Agrawal,Suyash Agrawal
Hon'ble Saumitra Dayal Singh,J.
1. Heard Shri B.K. Pandey, learned Standing Counsel for the applicant-revenue and Shri Suyash Agrawal, learned counsel for the opposite party-assessee.
2. The present revision has been filed by the revenue, arising from seizure proceedings. While, the Tribunal had directed release of the goods without security, by an interim order dated 14.10.2009, the goods had been directed to be released upon furnishing security in the shape of bank guarantee.
3. The revision is of the year 2008. The goods having been released by the order noted above, a foregone conclusion arises that penalty proceedings, if any, would have already been concluded and rights of the parties would have already been determined in terms of that order. Therefore, the present revision has been rendered purely academic and it does not require adjudication.
4. Leaving the parties to raise all questions involved in the present revision in appropriate proceedings arising from penalty proceedings, the present revision is dismissed as infructuous.
Order Date :- 25.7.2019 AHA