M/S. Vijay Umedlal Ajmera (HUF) vs. Union Of INDIA

- 1 - WP No. 115228 of 2019 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 08TH DAY OF AUGUST, 2022 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 115228 OF 2019 (T-RES) BETWEEN: M/S. VIJAY UMEDLAL AJMERA (HUF) A HINDU UNDIVIDED FAMILY HAVING ITS ADDRESS AT SHED NUMBER 2, C/O EXELON INDUSTRIES LLP, BLOCK NUMBER 267, VILLAGE VASNA, CHANCHARWADI, TALUKA SANAND, AHMEDABAD, GUJARAT-382213, REPRESENTED BY SHRI.VIJAY UMEDLAL AJMERA, S/O LATE SHRI UMEDLAL G. AJMERA, AGED ABOUT 47 YEARS, KARTA OF THE HUF. …PETITIONER (BY SRI. SANTOSH RAJ URS SRI SHIVRAJ S. BALLOLI AND SRI CHETAN K. PANDYA, ADVOCATES) AND: 1. UNION OF INDIA THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 2. THE GOVERNMENT OF KARNATAKA ADDITIONAL CHIEF SECRETARY, FINANCE DEPARTMENT, DEPARTMENT OF COMMERCIAL TAXES, GANDHINAGAR-560009. 3. THE COMMERCIAL TAX OFFICER (ENF)-01 HOSAPETE, BALLARI DISTRICT, KARNATAKA – 583 201. …RESPONDENTS (BY SRI M. B. KANAVI CGSA FOR R1 SMT. GIRIJA S. HIREMATH, HCGP FOR R2 & R3) Digitally signed by SUJATA SUBHASH PAMMAR Location: DHARWAD - 2 - WP No. 115228 of 2019 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING THIS COURT TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH THE DETENTION ORDER DATED 10.10.2019 PASSED BY THE 3RD RESPONDENT UNDER SECTION 129(1) OF CGST ACT R/W SECTION 20 OF IGST ACT IN FORM GST MOV-06 IN NO.CTO/Enf- 1/HPT/01/10/2019-20 AS PER ANNEXURE-K AND THE IMPUGNED NOTICE FOR TAX AND PENALTY ISSUED BY THE 3RD RESPONDENT UNDER SECTION 129(1)(B) OF CGST AND KGST ACT R/W SECTION 20 OF IGST ACT IN FORM GST MON-07 DATED 15.10.2019 IN NO.CTO/Enf-1/HPT/01/10/2019-20 AS PER ANNEXURE-M AND ETC., THIS PETITION COMING ON FOR ORDERS THIS DAY. THE COURT DELIVERED THE FOLLOWING.