Sri Tirumal Agro vs. Commercial Tax Officer
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Cause title — parties, addresses and appearances
ORAL ORDER
The petitioner is before this court seeking the following prayer: (i) Issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the petitioner's case and after examining the legality and validity HC-KAR NC: 2025:KHC:36412 thereof be pleased to quash and set aside the impugned order passed under Section 129(1)(a) GST MOV- 09 of the Act, in Adcom/enf/CTO - 39/MOV-2/No.09/2025-26, dated 22.04.2024 at Annexure-J as well as the show cause notice issued in reference No.Adcom/enf/CTO - 39/MOV- H passed by the respondent, and, (ii) A writ of Mandamus or a writ in the nature of mandamus, or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under Section 129(1)(a) GST MOV - 09 of the Act, in Adcom/enf/CTO-39/MOV- J as well as the show cause notice issued in reference No.Adcom/enf/CTO - 39/MOV- 2/nO.:09/2025-26 DATED 22.04.2024 at Annexure-H passed by the respondent, and, (iii) Grant the interim relief in terms of prayer (ii) above, and (iv) Issue such other order, writ or direction as this Hon'ble Court deems fit; and (v) Direct the respondents to pay the costs of this writ petition.
The learned counsel appearing for the petitioner submits that the vehicle in which the goods were being carried was intercepted and penalty was immediately paid. Therefore, the vehicle was released. All that now remains is the proceeding under 129 of the GST Act, 2017. In the light of the impugned order being appealable, the petitioner ought to have preferred an appeal. The learned counsel appearing for the petitioner submits that the office of the appellate authority did HC-KAR NC: 2025:KHC:36412 not even receive the appeal. Therefore, there is no acknowledgment even of having made an attempt to file an appeal.
Be that as it may, I deem it appropriate to dispose the petition with a direction to the petitioner to file an appeal in physical mode before the appellate authority and if the appeal is filed, the appellate authority shall receive the same and answer it on its merits without reference to the delay.
All contentions in the subject petition shall remain open to be urged before the appellate authority.
Ordered accordingly. (M.NAGAPRASANNA) JUDGE
SS List No.: 1 Sl No.: 3 CT: BHK
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.