BharatTaxGST

M/S. Techno Industries vs. The Commercial Tax Officer

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WP/29034/2024HC KarnatakaGSTCNR KAHC01061276202405 November 2024Bench: M.I.ARUN3 pages
For Petitioner: SRI. NARAYAN BABU D.N., ADVOCATEFor Respondent: SRI. K.HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:44417 WP No. 29034 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 29034 OF 2024 (T-RES) BETWEEN: 1. M/S. TECHNO INDUSTRIES A REGISTERED PROPRIETORSHIP CONCERN HAVING IT OFICE AT KHASRA NO.766, VILLAGE BASANTPUR, SAINTHLI, GHAZIABAD, UTTAR PRADESH, INDIA-201 206. REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE SHRI. L.PRASAD. …PETITIONER (BY SRI. NARAYAN BABU D.N., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER, ENFORCEMENT 1, HASSAN, KUVEMPU NAGAR, OPPOSITE TO HDFC BANK, KRISHNARAJA PURA, HASSAN, KARNATAKA 573 201. …RESPONDENT (BY SRI. K.HEMAKUMAR, AGA) THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED

ORDER OF DETENTION IN FORM GST MOV-06 DATED 03.10.2024 PASSED BY THE RESPONDENT UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, KARNATAKA GOODS AND SERVICES TAX ACT, 2017 AT ANNEXURE - L AT PAGE NO. 37 AND ETC. CHAITHANYA K Location: High Court of Karnataka NC: 2024:KHC:44417 THIS PETITION COMING ON FOR PRELIMINARY HEARING, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE M.I.ARUN

ORAL ORDER

1.

The petitioner has challenged the order of detention passed under Section 129(1) of the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Act, 2017. Respondent had seized the conveyance as well as the goods within conveyance on the ground that fake eWay bills have been created. Petitioner is said to be owner of the goods concerned and he is not the owner of conveyance.

2.

Subsequent to filing of writ petition, release order has been passed releasing the goods that have been seized. At present, only the conveyance is in the custody of authorities concerned and a separate notice has been issued to the owner of the conveyance.

3.

In the light of the goods having been released and the petitioner is being interested only in the goods and not NC: 2024:KHC:44417 in the conveyance, the writ petition is hereby dismissed as having become infructuous. (M.I.ARUN) JUDGE

PGG List No.: 1 Sl No.: 11

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.