Mr Ravindra S vs. Commercial Tax Officer (Enforcement)-4
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Cause title — parties, addresses and appearances
ORAL ORDER In this petition the petitioner seeks the following reliefs: i. Issue a writ, order or direction in the nature of certiorari quashing the order for Seizure in Form GST INS-02 dated 22.02.2025 (Annexure-A) passed by the respondent officer bearing No.JCCT(ENF)/CTO(ENF)- 4/SMG/INS-78/2024-25. ii. Issue a writ, order or direction in the nature of certiorari quashing the Order of Prohibition in Form GST INS-03 dated 22.02.2025 (Annexure-B) passed by the Respondent Officer bearing No.JCCT(ENF)/CTO(ENF)- 4/SMG/INS-78/2024-25. iii. Issue a writ, order or direction in the nature of certiorari quashing the Order for Sealing dated 22.02.2025 (Annexure-C) passed by the Respondent Officer bearing No.JCCT(ENF)/CTO(ENF)-04/SMG/INS- 78/2024-25. iv. Issue any other writ 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; and vi. Grant such further and other reliefs as the nature and circumstances of the case may require.
Heard the learned counsel for the petitioner and learned AGA for the respondent and perused the material on record. NC: 2025:KHC:13165
Learned counsel for the petitioner submits that though several reliefs are sought for in the present petition, the petition may be disposed of directing the respondent to de-seal the godown of the petitioner containing the seized goods and directing the respondent to complete the investigation within the stipulated time frame and by reserving liberty in favour of the petitioner to seek release of the seized goods by filing an appropriate application and also approach this Court subsequently, if the occasion so arises.
Per contra learned AGA on instruction submits that the respondent wound de-seal the godown of the petitioner containing the seized goods subject to this Court imposing certain conditions and that the respondent would complete the investigation subject to the petitioner co- operating with the respondent for the said purpose in accordance with law.
In view of the aforesaid facts and circumstances and submissions made by both sides, I deem it just and NC: 2025:KHC:13165 appropriate to dispose of the petition by issuing certain directions.
In the result the following: ORDER (i) The petition is hereby disposed of. (ii) The respondent is directed to de-seal the subject godown of the petitioner containing the seized goods immediately without any delay subject to the following conditions:
a) The petitioner shall not tamper with or sell the subject goods and the documents if any, contained in the subject godown till completion of the investigation.
b) The petitioner shall co-operate with the investigation being conducted by the respondent.
c) The respondent shall complete the investigation within a period of 4 weeks from today. (iii) Liberty is reserved in favour of the petitioner to make a request for release of the goods which shall be considered by the NC: 2025:KHC:13165 respondent in accordance with law as expeditiously as possible. (iv) Liberty is also reserved in favour of the petitioner to take recourse to such other remedy as available in law including approaching this Court subsequently if the occasion so arises. (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 33
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.