M/S M F R Traders vs. The State Of Karnataka
Held
The Court directed the petitioner to make a fresh request to the Appellate Authority for the release of goods/conveyance on terms permissible under the Act, including furnishing security. The Appellate Authority was ordered to consider this request within three weeks.
Facts
The petitioner's goods and conveyance were detained under the GST Act. The petitioner sought their release, offering to furnish security for the tax liability, but their request was not considered by the Appellate Authority.
Key Issues
Whether the Appellate Authority can consider a request for release of detained goods and conveyance on furnishing security, even before the appeal is decided on merits.
Sections Cited
Central Goods and Service Tax Act, 2017, State Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18th DAY OF DECEMBER 2020
BEFORE
THE HON’BLE MR. JUSTICE B.M.SHYAM PRASAD
WRIT PETITION NO. 14570/2020 (T/RES)
BETWEEN:
M/S M F R TRADERS NO.95, 1ST MAIN ROAD, NYAYABELE BEEDI, HONNEBAGI, R. GHALLI POST, CHANNAGIRI, DAVANAGERE DISTRICT - 577 116, KARNATAKA THROUGH ITS PROPRIETOR SHRI. HABEEBULLA.
... PETITIONER
(BY SRI. P. B. HARISH., ADVOCATE)
AND:
THE STATE OF KARNATAKA THROUGH ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, BANGALORE, KARNATAKA.
COMMERCIAL TAX OFFICER ENFORCEMENT-07, BALLARI - 583 101, KARNATAKA.
2
ASSISTANT COMMISSIONER COMMERCIAL TAXES ENFORCEMENT, CHALLAKERE - 577 522, KARNATAKA.
THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 128-A/NORTH BLOCK, NEW DELHI - 110 001. 5. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DEVRAJ URS LAYOUT DVG, DAVANAGERE - 577 006, KARNATAKA.
... RESPONDENTS
(BY SRI. K. HEMA KUMAR,
The judgment continues below.
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