Cause title — parties, addresses and appearances
1
IN THE HIGH COURT OF KARNATAKA
DHARWAD BENCH
DATED THIS THE 24TH DAY OF MAY 2021
BEFORE
THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD
WRIT PETITION No.100800/2021 (T-RES)
BETWEEN
UNION OF INDIA
MINISTRY OF RAILWAY
SOUTH WESTERN RAILWAY CONSTRUCTION
ZONAL OFFICE AT CLUB ROAD
HUBBALLI-580023
R/BY THE DEPUTY CHIEF
ENGINEER / CONSTRUCTION
MR. N. SOMASHEKAR
S/O. NARASIMAPPA
AGED ABOUT 56 YEARS,
OCC. DEPUTY CHIEF ENGINEER-
CONSTRUCTION
OFFICE AT SOUTH WESTERN
RAILWAY,
ZONAL OFFICE, CONSTRUCTION,
GADAG ROAD, HUBBALLI-580023
GST NO.29AAAGM0289C1ZF.
...Petitioner
(By Sri.TULAJAPPA KULBURGI, ADV.)
AND
1 .
STATE OF KARNATAKA
COMMERCIAL TAX
DEPARTMENT GOODS
AND SERVICE TAX (GST)
VANIJYA TERIGE KARYALAYA
GROUND FLOOR, KALIDASA ROAD,
GANDHINAGAR, BENGALURU-560009.
2
2 .
THE JOINT COMMISSIONER COMMERCIAL TAXES
(VIGILANCE)
A BLOCK, 3RD FLOOR,
VANIJYA TERIGE KARYALAYA-2,
VIVEKNAGAR POST,
KORAMANGALA-IIND STAGE,
BENGALURU-500047.
3 .
THE COMMERCIAL TAX OFFICER (VIGILANCE-10)
A BLOCK, 3RD FLOOR,
VANIJYA TERIGE KARYALAYA-2,
VIVEKNAGAR POST,
KORAMANGALA-IIND STAGE,
BENGALURU-500047
4 .
SHRI. DAKSHAN H. M. S/O. MANJUNATHA Y.B.
AGED ABOUT 23 YEARS,
OCC. TRANSPORT CONTRACTOR,
MOOKAMBIKA NILAYA,
10TH MAIN, BEGUR ROAD,
BENGALURU-560068
5 .
SHRI. RANJITH K. V. S/O. VENKATESHA K. T.
AGED ABOUT 30 YEARS,
OCC. DRIVER,
45, KEMBALU VILLAGE,
CHANNARAYAPATNA TALUKA,
HASSAN DIST-573116
…..Respondents
(By Sri.SHIVAPRABHU S. HIREMATH, AGA for R1 to R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE
RECORDS. A.TO ISSUE A WRIT OF CERTIORARI, OR ANY OTHER OR
DIRECTION IN THE NATURE OF CERTIORRI, QUASHING THE
IMPUGNED PROCEEDINGS FOR THE DETENTION OF THE GOODS
CONVEYANCE VEHICLE NO.MH-46-AR-1526 BY ISSUE OF ORDER
OF DETENTION UNDER SECTION 129(1) OF CGST ACT, 2017 AND
KARNATAKA STATE GOODS AND SERVICE TAX ACT, 2017 OR
UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICE
TAX ACT 2017 N FORM GST MOV 06 DATED 23.11.2020 UNDER
REF.NO.JCCT-VIGILANCE/CTO-VIG-10/RNC/DTN-30/2020-21
BY
THE RESPONDENT NO.3 AS PER ANNEXURE-A AND DEMAND OF
TAX AND PENALTY BY ISSUE OF ORDER IN FORM GST MOV 09
3
DATED 10.12.2020 BY IMPOSING TAX AND PENALTY UNDER
SECTION 129(3) CGST ACT, 2017 READ WITH RELEVANT
PROVISIONS OF THE STATE/UNION TERRITORY GOODS AND
SERVICE TAX ACT, 2017. INTEGRATED GOODS AND SERVICE TAX,
ACT 2017 AND GOODS AND SERVICE (COMPENSATION TO STATES)
ACT, 2017 AS PER ANENXURE-A1 BEING WITHOUT JURISDICTION
AND WITHOUT AUTHORITY OF LAW, BESIDES BEING IRREGULAR,
IMPROPER AND ILLEGAL, AND LIKELY ACTION OF RESPONDENT
NO.3 FOR NON PAYMENT OF TAX AND PENALTY PROPOSING TO
CONFISCATE OF THE GOODS AND CONVEYANCE UNDER SECTION
130 OF THE CGST ACT, 2017 READ WITH RELEVANT PROVISIONS
OF THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT,
2017 AND GOODS AND SERVICE (COMPENSATION TO STATES)
ACT, 2017.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
This writ petition is filed challenging the notice of tax and penalty under sub-Section 1(b) of Section 129 of the Karnataka Goods and Services Act, 2017 (hereinafter referred to as the ‘Act’, for the sake of brevity) and the Central Goods and Services Act, 2017. On the basis of the said notice, order of demand of tax and penalty has been passed under Section 129(3) of the Act.
2.At the outset, learned Additional Government Advocate submitted that under Section 107 of the Central Goods and Services Act, 2017, against the impugned order, the petitioner has an alternative and efficacious remedy of
4 appeal before the Appellate Authority. In support of his contention, he has also relied on the order of the Division Bench of this Court in Writ Appeal No.3974/2019, disposed of on 02.12.2019. Hence, he sought for dismissal of the appeal.
3.This position of law is not disputed by the learned counsel for the petitioner.
4.In view of the above since the petitioner has an alternative and efficacious remedy of an appeal, the writ petition is not maintainable.
5.However, learned counsel for the petitioner has submitted that the impugned order has been passed on 10.12.2020, the writ petition has been filed on 25.02.2021, within three months from the date of the order passed by the Authority. Since under Section 107 sub-clause 4, the period of limitation has been prescribed for three months and he has filed the writ petition before this Court, he submitted that the Appellate Authority can dispose of the appeal on merits without going to the limitation.
6.In view of the above, if the petitioner files an appeal before the Appellate Authority within six weeks from
5 today, the Appellate Authority to decide the appeal on merits in accordance with law without going to the limitation aspect. Accordingly, the writ petition is disposed of. JUDGE Kgk
