State Of Karnataka The Commercial Tax Officer 04 Raghavendra Colony 6Th Main 2Nd Sar Ballari vs. Sri Manjunnath Nayak
Held
The Court held that confiscation under Section 130 of the GST Act, prior to its 2022 amendment, requires prior compliance with the procedure under Section 129(6). Since this procedure was not followed, the confiscation order was unsustainable.
Facts
A transporter's vehicle carrying arecanut was intercepted, and goods were confiscated under Section 130 of the GST Act. The transporter had deposited tax and penalty, and the appellate authority partially allowed their appeal, setting aside the confiscation. The revenue challenged this, while the transporter sought a refund.
Key Issues
Whether Section 130 of the GST Act can be invoked for confiscation without adhering to the procedure laid down in Section 129(6)? Whether the transporter is entitled to a refund of the deposited tax and penalty?
Sections Cited
Section 129, Section 130, Section 107, Section 129(6)
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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NC: 2023:KHC-D:14548 WP No. 105057 of 2023 C/W WP No. 102770 of 2022
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 11TH DAY OF DECEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 105057 OF 2023 (T-RES) C/W WRIT PETITION NO. 102770 OF 2022
IN WP NO. 105057/2023. BETWEEN:
M/S. SREELAKSHMI TRANSPORT, KGP 23643 KUMBLA, KASARAGOD, KERALA STATE-671321. REPRESENTED BY ITS SOLE PROPRIETOR SHRI. MANJUNATH S/O. MOHANDAS NAYAK AGE: 45 YEARS, R/O. KUMBLA, KASARGOD, KERALA STATE-671321. …PETITIONER (BY SRI. GIRISH A. YADAWAD AND PRAMOD YADAWAD, ADVS.)
AND:
THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), COMMERCIAL TAX HOUSE, A-BLOCK, DEVARAJ ARAS BARANGAY, DAVANAGERE-577006. 2. THE COMMERCIAL TAX OFFICER ENFORCEMENT-4, VANIJYA TERIGE BHAVAN, 2ND STAGE, 6TH CROSS, RAGHAVENDRA COLONY, BALLARI-583101. …RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR RESPONDENTS)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING THIS COURT TO, ISSUE A WRIT IN THE NATURE OF CERTIORARI TO QUASH THE ORDER IN APPEAL NO. KGST/AP-31/20-21 DAT
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