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The Assistant Commissioner Of Commercial Taxes (Enforcement) vs. M/S Trillion Lead Factory Private Limited

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WA/1599/2024HC KarnatakaGSTCNR KAHC01062109202411 November 2024Bench: V KAMESWAR RAO,S RACHAIAH4 pages
For Respondent: SRI. SURENDRA THUMBOOCHETTY AND SRI. SRIDHARMURTHY.A., ADVOCATES FOR C/R1

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Heard together (2 matters)

WA No. 1599 of 2024
WP NO.27145/2024

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:45388-DB WA No. 1599 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF NOVEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE V KAMESWAR RAO AND THE HON'BLE MR JUSTICE S RACHAIAH WRIT APPEAL NO. 1599 OF 2024 (T-RES) BETWEEN: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), NO. 2604/1, VBN HARISH ARCADE, VADERAHALLI, B.M. ROAD, RAMANAGARA - 562 159. 2. STATE OF KARNATAKA, REP. BY ITS SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001. …APPELLANTS (BY SRI. ADITYA VIKRAM BHAT, AGA) AND: 1. M/S. TRILLION LEAD FACTORY PRIVATE LIMITED, PLOT NO. 98-G IN SY NO.104, ANEKAL TALUK, JIGANI INDUSTRIAL AREA PHASE 2, BENGALURU URBAN - 560 105. 2. THE UNION OF INDIA, REP. BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, Digitally signed by K G RENUKAMBA Location: High Court of Karnataka - 2 - NC: 2024:KHC:45388-DB WA No. 1599 of 2024 DEPARTMENT OF REVENUE, NEW DELHI - 110 001. …RESPONDENTS (BY SRI. SURENDRA THUMBOOCHETTY AND SRI. SRIDHARMURTHY.A., ADVOCATES FOR C/R1) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE IMPUGNED AD INTERIM ORDER DATED 04.10.2024 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.27145/2024, ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE V KAMESWAR RAO AND HON'BLE MR JUSTICE S RACHAIAH

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE V KAMESWAR RAO)

The challenge in this petition is to an order dated 04.10.2024 passed by the learned Single Judge in W.P.No.27145/2024, which has been filed by the respondents herein, whereby, the learned Single Judge by referring to an order passed on 09.08.2024 in W.P.No.17265/2024 has granted an ad-interim relief in favour of the respondent stating, subject to the petitioner depositing 25% of the total demand with the respondent, the NC: 2024:KHC:45388-DB goods and the vehicle be released in favour of the respondent herein.

2.

The submission of the learned counsel for the appellants is that, the writ petition has been filed at the show cause stage, a final order is yet to be passed and only, an interim reply has been received on the show cause notice. Till the respondent furnish a final reply, the Order under Section 130 of the GST Act, cannot be passed.

3.

The learned counsel also submits that, the appellants shall be satisfied if the respondent No.1 furnish a Bank Guarantee for an amount of Rs.20,15,687/- (Rupees Twenty Lakh Fifteen Thousand Six Hundred and Eighty Seven only) in favour of the Assistant Commissioner of Commercial Taxes (Enforcement), Ramanagara for the release of the goods and the vehicle, as directed by the learned Single Judge. The same shall be subject to the final out come of the writ petition.

4.

On this submission of the learned counsel for the appellants, learned counsel for the respondent No.1 states that, as the goods and vehicle are with the appellants for the NC: 2024:KHC:45388-DB last two months, and as there is urgency, the respondent No.1 shall furnish a Bank Guarantee for the said amount, within one week from today.

5.

If that be so, learned counsel for the appellants submits, on furnishing Bank Guarantee, the goods and vehicle shall be released subject to the out come of the writ petition. It is ordered accordingly.

6.

In view of the aforesaid order, the learned counsel for the appellants submits that, the writ appeal be disposed of. It is ordered accordingly.

7.

Pending I.A.No.1/2024 do not survive for consideration and stand disposed of. (V KAMESWAR RAO) JUDGE (S RACHAIAH) JUDGE

SMC List No.: 1 Sl No.: 2

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.