Cause title — parties, addresses and appearances
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WP No. 23284 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. 23284 OF 2022 (T-RES)
BETWEEN:
MR NANDISH
S/O SRI DODYEDEGOWDA,
AGED ABOUT 38 YEARS,
R/AT NO.2, G CROSS,
BYATRAYANAPURA, AVALAHALLI MAIN ROAD,
MYSORE ROAD,
BENGALURU-560026.
…PETITIONER
(BY SRI. GOVINDRAYA KAMATH K., 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 110001
2.
UNION OF INDIA
REPRESENTED BY SECRETARY,
MINISTRY OF FINANCE,
Digitally signed
by NARASIMHA
MURTHY
VANAMALA
Location: HIGH
COURT OF
KARNATAKA
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WP No. 23284 of 2022
DEPARTMENT OF REVENUE,
CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS GST POLICY WING,
NEW DELHI 110002.
3.
STATE OF KARNATAKA
REPRESENTED BY
UNDER SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT,
VIDHANA SOUDHA, BENGALURU-560001.
4.
COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA) VINIJY TERIGE KARYALA-1,
GANDHINAGAR, BANGALORE-560009.
5.
COMMERCIAL TAX OFFICER(VIGILIANCE )-11
3RD FLOOR, VANIJYA TERIGE KARYALAYA-2,
A BLOCK, KORAMANGALA,
BENGALURU-560047.
…RESPONDENTS
(BY SRI. MADANAN PILLAI, DSG FOR R1 AND R2
SRI. HEMAKUMAR K, AGA FOR R3 TO R5)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE
IMPUGNED SECTION 130 OF THE CENTRAL GOODS AND
SERVICES TAX CGST ACT 2017 AND SECTION 130 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 BEARING NO JCCT/VIG/CTO-
11/GCE-05/2022-23 DATED 03.06.2022 AS PER ANNEXURE-D
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 , 2017/U/S 20 OF
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017/
U/S 11 GOODS AND SERVICES TAX (COMPENSATION TO
STATES) ACT, 2017, AS FAR AS THE CONFISCATION OF THE
GOODS CONVEYANCE OF THE PETITIONER.
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WP No. 23284 of 2022
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
THE COURT MADE THE FOLLOWING:
ORDER
The petitioner has called in question the order of confiscation dated 03.06.2022 passed by the fifth respondent [Annexure-D] under Section 130 of the Karnataka Goods and Services Tax Act, 2017. It is undisputed 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. WP No. 23284 of 2022
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 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
RB
