BharatTaxGST

M/S Golden Supari Traders vs. The Union Of INDIA

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WP/103199/2025HC KarnatakaGSTCNR KAHC02010116202515 May 2025Bench: H.T.NARENDRA PRASAD4 pages
For Petitioner: SRI. BOLABANDI NITIN RAMALU, ADVOCATEFor Respondent: SRI. M.B. KANAVI, ADVOCATE FOR R1; SRI. PRAVEEN K. UPPAR, AGA FOR R2

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC-D:7193 WP No. 103199 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 15TH DAY OF MAY, 2025 BEFORE THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD WRIT PETITION NO. 103199 OF 2025 (T-RES) BETWEEN: M/S. GOLDEN SUPARI TRADERS, GROUND FLOOR, BGP-IX/265 N, AL-HANSAR, UPPER BAZAR, BADIYADKA, KASARGOD, KERALA-671551, REPRESENTED BY ITS PROPRIETOR, SMT. SHABANA SHERIEF. …PETITIONER (BY SRI. BOLABANDI NITIN RAMALU, ADVOCATE) AND: 1. THE UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.137, NORTH BLOCK, NEW DELHI-100 001. 2. JOINT COMMISSIONER OF COMMERCIAL TAX (ENFORCEMENT), SUMOULYA SOUDHA, 4TH FLOOR, CLUB ROAD, BELAGAVI. …RESPONDENTS (BY SRI. M.B. KANAVI, ADVOCATE FOR R1; SRI. PRAVEEN K. UPPAR, AGA FOR R2) Digitally signed by VIJAYALAKSHMI M KANKUPPI Location: High Court of Karnataka, Dharwad Bench - 2 - NC: 2025:KHC-D:7193 WP No. 103199 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION QUASHING THE IMPUGNED CONFISCATION ORDER NO. CTO(ENF)8NZ/BGV/VIG-50/24-25 REF. NO.MA290425299323J DATED 28.04.2025 IN FORM GST MOV-11 (ANNEXURE-F) PASSED BY RESPONDENT NO.2, THEREBY SETTING ASIDE THE PROCEEDINGS INITIATED UNDER SECTION 130 OF THE CGST ACT AGAINST THE PETITIONER IN ENTIRETY; DECLARE THAT THE ENTIRE ACTION OF THE RESPONDENTS, INCLUDING THE INTERCEPTION, DETENTION AND CONFISCATION OF THE PETITIONER’S CONSIGNMENT OF ARECANUT AND THE VEHICLE, IS WITHOUT AUTHORITY OF LAW AND UNCONSTITUTIONAL, BEING IN VIOLATION OF ARTICLES 14, 19(1)(G) AND 300-A OF THE CONSTITUTION OF INDIA AND CONTRARY TO THE CGST ACT AND RULES;

ORDER THE RESPONDENTS TO FORTHWITH RELEASE AND RESTORE TO THE PETITIONER THE CONFISCATED GOODS (ARECANUT CONSIGNMENT COVERED BY ANNEXURE-A INVOICE/ANNEXURE-B E-WAY BILL) AND THE CONVEYANCE (TRUCK NO. KA-70-6483) WITHOUT IMPOSING ANY PENALTY OR FINE, INASMUCH AS THE SEIZURE/CONFISCATION IS ADJUDGED ILLEGAL; PASS AN ORDER RESTRAINING THE RESPONDENTS, THEIR OFFICERS, AGENTS OR ANYONE ACTING UNDER THEM FROM TAKING ANY COERCIVE ACTION OR SELLING/AUCTIONING THE PETITIONER’S GOODS AND CONVEYANCE PURSUANT TO THE IMPUGNED ORDER, AND DIRECT THAT ANY SUCH PROCEEDING, IF INITIATED, BE STAYED/QUASHED AND ETC.

THIS PETITION COMING ON FOR ORDERS, THIS DAY ORDER WAS MADE THEREIN AS UNDER: NC: 2025:KHC-D:7193 ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD)

Learned Government Advocate at the outset submits that petitioner has an alternative efficacious remedy of an appeal under Section 107 of CGST r/w Section 20 of IGST Act.

2.

Learned counsel appearing for the petitioner has submitted that since, the impugned order is issued violating the principles of natural justice, this Court can entertain that. Even then, the petitioner can raise all the contentions before the Appellate Authority under Section 107 of CGST r/w Section 20 of IGST Act.

3.

In view of the alternative remedy available the petitioner under Section 107 of CGST r/w Section 20 of IGST Act to approach the Appellate authority, petition is dismissed. NC: 2025:KHC-D:7193

4.

It is also made clear that till the end of this month, the respondents are directed not to take any coercive steps. Accordingly, petition is dismissed. (H.T.NARENDRA PRASAD) JUDGE

HMB CT-MCK List No.: 1 Sl No.: 8

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.