M/S Ma Agency vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
The petitioner is before this Court seeking for the following reliefs: i. Issue a writ, order or direction in the nature of certiorari quashing the impugned Appellate Order Appeal No. APL/GST-121-2218-409 (Annexure-A) dated 15.09.2022 which has been passed by without juri iction by the respondent no.4. ii. Issue a writ, order or direction in the nature of certiorari quashing the impugned confiscation order (Annexure-B) dated. 17.09.2021 which has been issued by without juri iction passed by the respondent no.6. iii. Direct the Respondents to refund the amount received by the respondent through auction of the goods.
iv. Issue any other writ or order or direction, which this Hon’ble Court may deem fit and proper under the facts and circumstances of the present case.
v. Grant costs and interest. HC-KAR NC: 2025:KHC-D:12989 vi. Grant such further and other reliefs as the nature and circumstances of the case may require.
A notice was issued to the petitioner calling upon him to pay the differential tax along with penalty. Consequent to the said notice, the goods in question were seized/confiscated and subsequently brought to auction. The proceeds of the said auction are presently lying with the respondents.
Learned counsel for the petitioner submits that the amount realized from the auction is in excess of 20% of the demand raised against the petitioner. In such circumstances, it is submitted that the petitioner has complied with the requirement under Clause (b) of Sub-section (8) of Section 112 of the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the KGST Act’). Accordingly, the petitioner would be entitled to the benefit of Section 112(9) of the KGST HC-KAR NC: 2025:KHC-D:12989 Act, and no further recovery proceedings can be initiated against him pending appeal.
In light of the fact that the GST Appellate Tribunal has not yet become operational, liberty is reserved to the petitioner to approach the Tribunal within 60 days from the date on which the Tribunal becomes functional, in terms of Notification dated 17.09.2025. 5. The respondents shall not initiate or continue any recovery proceedings against the petitioner during this interim period, subject to the auction proceeds continuing to be held in deposit.
The writ petition stands disposed of accordingly. (SURAJ GOVINDARAJ) JUDGE
VB/Ct:pa/List No.: 3 Sl No.: 24
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.