Shri Mohammed Bilal Ahmed vs. The Commercial Tax Officer (Enforcement)-1
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Cause title — parties, addresses and appearances
ORAL ORDER
The petitioner is before this Court seeking the following prayers: “I. Quash by an order, writ, or direction in the nature of certiorari, the order of detention in Form GST MOV-06 dated 05.10.2024, bearing No. Nil, passed by the 1st Respondent in Annexure "J", as HC-KAR NC: 2025:KHC:32002 unlawful, illegal, arbitrary, without juri iction, and ultra vires the provisions of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017, along with all attendant and consequential actions. II. Quash by an order, writ, or direction in the nature of certiorari, the Notice for confiscation of goods and conveyances and levy of penalty in Form GST MOV-10 dated 28.10.2024, bearing No. CTO(ENF)- 1/Sec.130/2024-25, issued by the 1st Respondent in Annexure "M", as unlawful, illegal, arbitrary, without juri iction, and ultra vires the provisions of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017, along with all attendant and consequential actions.
III. Quash by an order, writ, or direction in the nature of certiorari, the Summons under Section 70 of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017 dated 27.11.2024, bearing No.CTO(ENF- 1)HSN/Sum/2024-25/T.NO.332/24-25, issued by the 1st Respondent in Annexure "P", as unlawful, illegal, arbitrary, without juri iction, and ultra vires the provisions of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017, and the Constitution of India, along with all attendant and consequential actions.
IV. Issue a mandamus or a direction in the nature of mandamus, directing the 1st Respondent to forthwith effect the release of the conveyance bearing vehicle number KA28C9942 detained in terms of the order of detention in Form GST MOV- 06 dated 05.10.2024, bearing No. Nil in Annexure "J", passed under Section 129 of the Karnataka Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017. V. Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity.” HC-KAR NC: 2025:KHC:32002
Heard Sri.Santosh Sagar, learned counsel appearing for the petitioner, Smt. Jyoti M.Maradi, learned HCGP appearing for the respondents and have perused the material on record.
Learned counsel for the petitioner submits that in identical circumstances, the Coordinate Bench has passed the following order permitting the petitioner to withdraw the petition availing of such remedy as available in law in W.P.No.1381/2025, disposed on 25.01.2025, which reads as follows: "Learned Additional Government Advocate files a memo dated 25.01.2025 enclosing the release order dated 13.01.2025 and also order for confiscation of goods and conveyances and levy of penalty under Section 130 of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, 2017 (for short 'CGST/KGST Act'). The same is taken on record.
Learned counsel for the petitioner submits that the writ petition was filed on 13.01.2025 and as on that date the petitioner was not served with order of confiscation dated 08.01.2025. Further, learned counsel submits that release order was passed on the date of filing of the writ petition and the petitioner was not aware of the same.
Be that as it may, learned counsel for the petitioner submits that with liberty to avail alternate remedy available under the CGST/KGST Act, prays for dismissal of the writ petition as withdrawn.
The submission of the learned counsel for the petitioner is placed on record. Accordingly, writ HC-KAR NC: 2025:KHC:32002 petition is dismissed as withdrawn with liberty as sought."
In that light, the petition is disposed as withdrawn reserving liberty to the petitioner as is granted by the Coordinate Bench. (M.NAGAPRASANNA) JUDGE
CBC List No.: 1 Sl No.: 365 CT:SS
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.