Shri Zakir Shariff vs. Chief Secretary

In this petition, the petitioner seeks the following reliefs: "A) Issue a writ of mandamus directing the respondents to immediately release the vehicle bearing registration No.KA52-A-2399 along with the consignment of M.S.Scrap covered under E-Tax Invoice No.49 dated 14/06/2025 and E-Way Bill No.18213578 5154 vide Annexure-B And Annexure-C. B) Award costs of this petition and grant any other reliefs as deemed fit by this Hon'ble Court in the interest of justice and equity."

On 14.08.2025, this court passed the following interim order: “Learned AGA is directed to accept notice for the respondents. Learned counsel appearing for the petitioner submits that there are plethora of issues to be decided in the case at hand, as no notice under Section 129 of the Act, is issued by the respondents before determination of penalty. The notice so issued is only dispatched from the office of the respondents but has HC-KAR NC: 2025:KHC:44360 never reached the doors of the petitioner. Learned AGA would dispute the position. Learned counsel for the petitioner would insist upon grant of an interim order. Learned AGA submits that interim orders in such cases is to be granted as directed by the Division Bench. The Division Bench in identical circumstance where the learned Single Judge had granted an interim order of deposit of 25% of penalty along with an indemnity bond for the remaining amount has modified the order sustaining the 25% that was directed to be deposited, but directing furnishing of bank guarantee for the remaining amount.

The submission of the learned counsel for the appellants is that, the writ petition has been filed at the show cause stage, a final order is yet to be passed and only, an interim reply has been received on the show cause notice. Till the respondent furnish a final reply, the Order under Section 130 of the GST Act, cannot be passed. HC-KAR NC: 2025:KHC:44360

The learned counsel also submits that, the appellants shall be satisfied if the respondent No.1 furnish a Bank Guarantee for an amount of Rs.18,18,511/- (Rupees Eighteen Lakh Eighteen Thousand Five Hundered and Eleven only) in favour of the Assistant Commissioner of Commercial Taxes (Enforcement), Ramanagara for the release of the goods and the vehicle, as directed by the learned Single Judge. The same shall be subject to the final out come of the writ petition.

On this submission of the learned counsel for the appellants, learned counsel for the respondent No.1 states that, as the goods and vehicle are with the appellants for the last two months, and as there is urgency, the respondent No.1 shall furnish a Bank Guarantee for the said amount, within one week from today.

If that be so, learned counsel for the appellants submits, on furnishing Bank Guarantee, the goods and vehicle shall be released, subject to the out come of the writ petition. It is ordered accordingly.

In view of the aforesaid order, the learned counsel for the appellants submits that, the writ appeal be disposed of. It is ordered accordingly.

Pending I.A.No.1/2024 do not survive for consideration and stand disposed of. "

In pursuance of the same, the petitioner appeared before the respondent No.3 and paid the entire amount demanded and submitted a representation requesting for release of the vehicle. In the said representation, petitioner undertook to unconditionally withdraw the appeal, in pursuance of which, the payment was made as can be seen from the challan produced by the learned AGA and a communication dated 22.08.2025 issued by the Commercial Tax Officer.

Under these circumstances, nothing further survives in the petition and has been rendered infructuous.

The petition is accordingly disposed of. (S.R.KRISHNA KUMAR) JUDGE