Sri Kuljeet Singh vs. Union Of INDIA

Held

The Court did not express any opinion on the merits of the case. The petition was disposed of based on the submission made by the learned counsel for the petitioner that the subject vehicle had been released on December 7, 2022. Therefore, no finding was rendered on the constitutionality of Section 129 of the CGST Act and KGST Act, nor were any specific legal principles established or ratios decidendi provided. The operative direction was to dispose of the petition as infructuous due to the release of the vehicle.

Facts

The petitioner, Sri Kuljeet Singh, filed a writ petition before the Karnataka High Court challenging Sections 129 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Karnataka Goods and Services Tax Act, 2017 (KGST Act). The petition sought to declare these sections as illegal, ultra vires, and violative of Articles 14, 19, and 21 of the Constitution of India. The respondents included the Union of India and the State of Karnataka, represented by various authorities including the Commissioner of Commercial Taxes and the Commercial Tax Officer (Vigilance). The procedural history indicates that the matter was listed for orders. Subsequently, the petitioner's counsel informed the court that the subject vehicle had been released on December 7, 2022.

Key Issues

1. Whether Section 129 of the CGST Act, 2017 and Section 129 of the KGST Act, 2017 are illegal, ultra vires, and violative of Articles 14, 19, and 21 of the Constitution of India? Petitioner's arguments: The petitioner contended that the aforementioned sections of the GST Acts are unconstitutional. While the specific grounds for this challenge were not detailed in the provided text, the prayer indicates a broad challenge based on fundamental rights. Respondents' arguments: The respondents' arguments were not recorded in the provided judgment text. The court's order indicates the matter was disposed of based on a submission from the petitioner's counsel.