Cause title — parties, addresses and appearances
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WP No. 4997 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 13TH DAY OF JANUARY, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 4997 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. K.G. 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.
Digitally signed by
NARASIMHA
MURTHY
VANAMALA
Location: HIGH
COURT OF
KARNATAKA
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WP No. 4997 of 2022
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.
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-06)
SOUTH ZONE, 3RD FLOOR,
VTK-2, B BLOCK,
VIVEKANAGAR,
KORAMANGALA,
BENGALURU-560 047.
... RESPONDENTS
(BY SMT. SWATHI PANDURANGA, CGC FOR R1 & R2;
SRI. HEMA KUMAR.K, AGA FOR R3 TO R5)
THIS WRIT PETITION IS FILED UNDER ARTICLE
227 OF THE CONSTITUTION OF INDIA PRAYING TO
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WP No. 4997 of 2022
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; SET ASIDE THE
ORDER OF CONFISCATION DATED 06.02.2021 AS PER
ANNEXURE-A1 PASSED BY THE R5 U/S 130 OF THE
KARNATAKA GOODS AND SERVICES TAX ACT KGST
ACT, 2017 AND U/S 130 OF THE CENTRAL GOODS AND
SERVICES TAX ACT CGST ACT, 2017 / U/S 20 OF THE
INTEGRATED GOODS AND SERVICES TAX ACT, 2017
U/S
11
OF
THE
GOODS
AND
SERVICES
TAX
(COMPENSATION TO STATES) ACT, 2017 SET ASIDE
THE IMPUGNED PROCEEDINGS DATED 06.02.2021 AS
PER ANNEXURE-A2 PASSED BY THE 5TH U/S 129 OF
THE KARNATAKA GOODS AND SERVICES TAX ACT
KGST ACT, 2017 AND U/S 129 R/W SECTION 6 OF THE
CENTRAL GOODS AND SERVICES TAX ACT CGST ACT,
2017 AND / U/S 20 OF THE INTEGRATED GOODS AND
SERVICES TAX ACT, 2017 / U/S 11 OF THE GOODS
AND SERVICES TAX (COMPENSATION TO STATES) ACT,
2017.
THIS
WRIT
PETITION
COMING
ON
FOR
PRELIMINARY HEARING, THIS DAY, THE COURT MADE
THE FOLLOWING:-
ORDER
The petitioner has called in question the fifth respondent’s confiscation order dated 06.02.2021 [Annexure-A1] under Section 130 of the Karnataka Goods and Services Tax Act, 2017. It is undisputed
- 4 - 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
- 5 - 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 30.01.2023 and calling upon the fifth respondent to pass suitable orders as aforesaid in accordance with law within ten [10] days there from. JUDGE
AN/-
