BharatTaxGST

Sri.B.Sunil Kumar vs. State Of Karnataka

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WP/31620/2024HC KarnatakaGSTCNR KAHC01064132202412 February 2025Bench: S.G.PANDIT4 pages
For Petitioner: SRI. VENKATESH G., ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA FOR R1 TO R4

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:6443 WP No. 31620 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO.31620 OF 2024 (T-RES) BETWEEN: SRI.B.SUNIL KUMAR S/O SRI B VASUDEVA AGED ABOUT 55 YEARS PROP: M/S SUNLITES NO.1/93 SHOP NO.4 BEHIND PRA PALACE HOSUR MAIN ROAD MALUR, KOLAR DISTRICT 563 130 PRESENTLY R/O AT #67/1, 2ND CROSS RAGHAVENDRA COLONY CHAMRAJPET 5TH MAIN ROAD BENGALURU - 560 018 …PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BANGALORE - 560001 Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:6443 WP No. 31620 of 2024 2. THE COMMISSIONER OF COMMERCIAL TAXES VTK-1, KALIDASA ROAD GANDHINAGAR BENGALURU - 560009 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (VIGILANCE) 3RD FLOOR, A BLOCK, VTK-II RAJENDRANAGARA KORAMANGALA BENGALURU - 560047 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) ANTHARAGANGE ROAD KUVEMPUNAGAR KOLAR - 563 101 …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITITION OF INDIA PRAYING TO i) QUASH THE ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF FINE AND PENALTY IN FORM GST MOV-11 DATED 21/10/2024 BEARING FILE NO. ACCT(ENF)KLR/YTD/GST.MCP/ORDER -19/2024-25 PASSED BY THE R4, HEREIN MARKED AS ANN-A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:6443 WP No. 31620 of 2024

ORAL ORDER

Heard Sri. Venkatesh.G., learned counsel for the petitioner and Sri. K.Hemakumar, learned Additional Government Advocate for respondent Nos.1 to 4. Perused the writ petition papers.

2.

The petitioner is before this Court under Article 226 of the Constitution of India, questioning the Order bearing No.ACCT(ENF)/KLR/YTD/GST/MCP/ORDER-19/2024-25 dated 21.10.2024 as well as Notice bearing No. ACCT(ENF)/KLR/YTD/GST/MCP/19/2024-25 dated 27.09.2024 issued under Section 130 of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 (for short '2017 Act').

3.

Sri. K.Hemakumar, learned Additional Government Advocate for the respondents raised preliminary objection and submits that impugned order is appealable under Section 107 of 2017 Act and accordingly prays to relegate the petitioner to avail appeal remedy. NC: 2025:KHC:6443 WP No. 31620 of 2024

4.

On the other hand, learned counsel for the petitioner would submit that there is inherent lacuna in passing the order of confiscation and it is not in compliance with the provisions of 2017 Act.

5.

The 2017 Act provides for alternate remedy of appeal under Section 107 of the 2017 Act against impugned order. When the Act itself provides separate mechanism for resolution of disputes and when statutory remedy is available, normally this Court would not entertain the writ petition under Article 226 of the Constitution of India, that too in a matter where factual aspects are to be examined.

6.

In view of the above circumstances, the petition stands disposed of with liberty to the petitioner to avail appeal remedy. Since the petition is filed within 15 days from the date of impugned order, the petitioner is granted four weeks time to file an appeal. (S.G.PANDIT) JUDGE

SMJ List No.: 1 Sl No.: 26

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.