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Sri Arumugam Hariahra Vijayan vs. The State Of Karnataka

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WP/17060/2025HC KarnatakaGSTCNR KAHC01037899202521 July 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI. SUBRAHMANYA DATTATRAY, V.ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA FOR R1 TO R4

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:27893 WP No. 17060 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 17060 OF 2025 (T-RES) BETWEEN: SRI. ARUMUGAM HARIAHRA VIJAYAN S/O. ARUMUGAM, AGED,47 YEARS PROPRIETOR OF M/S. AVS TRADING, DOOR NO. 21/27 G, NAIMARMOOLA, CHENGALA, KASARGOD-DIST, KERALA-671 121 GSTIN NO.32BADPH6770E1Z0 MOBILE NO.70129 46446 E-MAIL ADDRESS FUTUREGSTBOM@GMAIL.COM …PETITIONER (BY SRI. SUBRAHMANYA DATTATRAY, V.ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHAN SOUDHA, BENGALURU - 560 001 2. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, VANIJYA THERIGE KARYALAYA, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:27893 WP No. 17060 of 2025 BENGALURU – 560 009. 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (VIGILANCE), VTK-2, 3RD FLOOR, 80 FEET ROAD, RAJENDRANAGARA, KORAMANGALA, BENGALURU – 560 047. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX (ENFORCEMENT), DEPARTMENT OF COMMERCIAL TAXES, CHIKKABALLAPURA DIVISION, GOVERNMENT OF KARNATAKA, KIADB INDUSTRIAL AREA, B.B. ROAD, CHIKKABALLAPURA - 562 101 …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA FOR R1 TO R4) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION, SETTING ASIDE THE

ORDER MADE IN FILE NO. ACCT(ENF)/CBPUR/MVS/GST/MCP/09/2025-26 VIDE FORM GST MOV-11 DTD 06.06.2025 PASSED BY THE RESPONDENT NO.4 (ANNEXURE-L), WHEREIN THE RESPONDENT NO.4 HAS DIRECTED FOR CONFISCATION OF THE GOODS THE OLD BATTERY SCRAP (HSN NO.854810) BEING TRANSPORTED BY THE PETITIONER UNDER THE INVOICE NO. AV/03 DTD 07.05.2025, AND IMPOSED FINE AND PENALTY IN LIEU OF CONFISCATION, BEING ARBITRARY, ERRONEOUS AND NOT SUSTAINABLE IN LAW, IN THE INTEREST OF LAW EQUITY AND JUSTICE.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ HC-KAR NC: 2025:KHC:27893 ORAL ORDER

1.

The petitioner is before this Court seeking for the following reliefs: a) “Issue a writ of certiorari or any other writ or order or direction, setting aside the Order made in file No.ACCT(ENF)/CBPUR/MVS/GST/MCP/09/2025-26 vide Form GST MOV-11 dtd: 06.06.2025 passed by the respondent No.4 (Annexure-L), wherein the respondent No.4 has directed for confiscation of the goods the old battery scrap (HSN No.854810) being transported by the petitioner under the invoice No. AV/03 dtd: 07.05.2025, and imposed fine and penalty in lieu of confiscation, being arbitrary, erroneous and not sustainable in law, in the interest of law equity and justice.

b) Issue a writ of mandamus or any other direction against the respondent No.4 to issue release order for the goods the old battery scrap (HSN No.854810) under the invoice No. AV/03 dtd: 07.05.2025, in the proceeding made in the file No. ACCT(ENF)/CBPUR/MVS/GST/MCP/09/2025-26 on the file of the respondent No.4, in the interest of law equity and justice.

c) Grant such other and further reliefs as are just even including the costs of this petition, in the interest of justice and equity.”

2.

The petitioner has alternative efficacious remedy in terms of appeal under Section 107 of the CGST/SGST Act, 2017. 3. Reserving such liberty, the petition stands disposed of. HC-KAR NC: 2025:KHC:27893

4.

In view of disposal of the petition, all pending applications stand disposed of. (SURAJ GOVINDARAJ) JUDGE

KTY List No.: 2 Sl No.: 5

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.