BharatTaxGST

Mr. Paramjeet Saini vs. Union Of INDIA

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WP/16058/2022HC KarnatakaGSTCNR KAHC01018503202102 February 2023Bench: B M SHYAM PRASAD4 pages
For Petitioner: SRI. GOVINDRAYA KAMATH., ADVOCATEFor Respondent: SRI.K. HEMA KUMAR., AGA

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Cause title — parties, addresses and appearances
- 1 - WP No. 16058 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 16058 OF 2022 (T-RES) BETWEEN: MR. PARAMJEET SAINI S/O MR. BALDEV RAJ SAINI, AGED ABOUT 53 YEARS, RESIDING AT NO. 140, 2ND FLOOR, SU BLOCK, PITAMPURA, SHALIMAR BAGH, S. O. NORTH WEST DELHI-110 088. …PETITIONER (BY SRI. GOVINDRAYA KAMATH.,ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, HAVING ITS OFFICE AT CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI-110 001. 2. UNION OF INDIA REPRESENTED BY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS GST POLICY WING, NEW DELHI-110 002. Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 16058 of 2022 3. STATE OF KARNATAKA REPRESENTED BY UNDER SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560 001. 4. COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA) VANIJYA TERIGE KARYALAYA-1, GANDHINAGAR, BANGALORE-560 009. 5. COMMERCIAL TAX OFFICER (ENFORCEMENT-30) SOUTH ZONE, 3RD FLOOR, VTK-2, B BLOCK, VIVEKANAGAR, KORAMANGALA, BENGALURU-560 047. …RESPONDENTS (BY SRI.K. HEMA KUMAR.,AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED SECTION 129 OF THE CENTRAL GOODS AND SERVICES TAX ACT CGST ACT, 2017 AND SECTION 129 OF THE KARNATAKA GOODS AND SERVICES TAX ACT, KGST ACT, 2017 AS ILLEGAL, ULTRA VIRES AND VIOLATIVE OF ARTICLE 14, 19 AND 21 OF THE CONSTITUTION OF INDIA. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner has called in question the fifth respondent’s confiscation order dated 05.02.2021 [Annexure-A1] under Section 130 of the Karnataka Goods and Services Tax Act, 2017. It is undisputed

- 3 - that the fifth respondent can consider the request for release of the vehicle only if there is adjudication on the petitioner’s connivance in, or the knowledge of, the misuse of the registered vehicle. The petitioner is the registered owner who has made over the subject vehicle to a transporter.

In similar circumstances, this Court has granted leave to the concerned to file appropriate affidavit before the fifth respondent to place on record the circumstances that would belie any connivance by the petitioner in, or the petitioner’s knowledge of, the misuse of the vehicle while calling upon the fifth respondent to pass suitable orders in the light of such affidavit.

This Court is of the considered view that the petitioner must be granted liberty to file such affidavit before the fifth respondent and call upon the

- 4 - fifth respondent to pass suitable orders in accordance with law within the timeframe. Hence the following: ORDER

The petition stands disposed of reserving liberty to the petitioner to file affidavit with the fifth respondent as aforesaid on or before 15.02.2023 and calling upon the fifth respondent to pass suitable orders as aforesaid in accordance with law within ten [10] days there from. JUDGE

SA ct:sr

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.