Page 61 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] SUJAYA D. ALVA v. COMMISSIONER OF C. EX. & S.T., MANGALURU 147
movable properties which belong to him and shall also supply the
details of all the immovable properties belonging to him to the Di-
rectorate General of GST Intelligence, Zonal Unit, Ahmedabad. He
shall also state in the undertaking that the immovable properties re-
ferred to in the undertaking shall not be transferred or alienated in
any manner to third party till the authority established under the
Central Goods and Services Tax Act, 2017 ascertain the amount of
Goods and Services Tax, if any, levied against the applicant.
8. The Authorities will release the applicant only if he is not required in
connection with any other offence for the time being. If breach of any of the
above conditions is committed, the Sessions Judge concerned will be free to issue
warrant or take appropriate action in the matter. Bail bond to be executed before
the Lower Court having jurisdiction to try the case. It will be open for the con-
cerned Court to delete, modify and/or relax any of the above conditions in ac-
cordance with law. At the trial, the trial Court shall not be influenced by the ob-
servations of preliminary nature, qua the evidence at this stage, made by this
Court while enlarging the applicant on bail.
9. Rule made absolute to the aforesaid extent. Direct service is permit-
ted.

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2020 (37) G.S.T.L. 147 (Kar.)
IN THE HIGH COURT OF KARNATAKA AT BENGALURU

Ravi Malimath and M. Nagaprasanna, JJ.
SUJAYA D. ALVA
Versus
COMMISSIONER OF C. EX. & S.T., MANGALURU
Writ Appeal No. 1266 of 2019 (T - RES) with W.A. No. 1271 of 2019 (T - RES),
decided on 18-12-2019
1
Interest on delayed refund - Not granted as assessee failed to take
effective steps subsequent to order passed by assessing authority - Once re-
fund order made, necessarily interest must follow - Direction to Authorities to
pay interest as applicable for relevant period - Section 11BB of Central Excise
Act, 1944 as applicable to Service Tax vide Section 83 of Finance Act, 1994. [pa-
ras 5, 6]
Appeal allowed
REPRESENTED BY : Shri Mahesh R. Uppin, Advocate, for the Appellant.
Shri Jeevan J. Neeralgi, Advocate, for the
Respondent.
[Judgment per : Ravi Malimath, J.]. - Aggrieved by the orders dated
5-3-2019 passed in Writ Petition Nos. 16012 and 30643 of 2017 [2019 (28) G.S.T.L.
196 (Kar.)] respectively, by the Learned Single Judge, in partly allowing the writ
________________________________________________________________________
1 On appeal from 2019 (28) G.S.T.L. 196 (Kar.).
GST LAW TIMES  11th June 2020  61