M/S K S Arecanut Stores vs. State Of Karnataka
Held
The Court held that the respondents failed to provide an opportunity to the petitioners to get the seized goods released under Section 129(1)(a) and also failed to comply with Section 130(7) by not giving reasonable time for payment of fine. Therefore, the petitioners were permitted to pay the applicable tax and penalty, and the sale proceeds were to be returned to them.
Facts
The petitioners' goods were detained and subsequently seized under the KGST/CGST and IGST Act. The petitioners sought to quash the detention and seizure orders, claiming they were accompanying the goods with necessary documents and were willing to pay the applicable tax and penalty.
Key Issues
Whether the respondents complied with the procedural requirements for detention, seizure, and release of goods under the GST Act, and whether the petitioners were given adequate opportunity to pay tax and penalty for release.
Sections Cited
Section 129, Section 130
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 25TH DAY OF OCTOBER, 2019 BEFORE THE HON’BLE MR. JUSTICE JOHN MICHAEL CUNHA WRIT PETITION NO.19098/2019 & NOS.19722-19723/2019 (T-RES) BETWEEN:
M/S. K.S. ARECANUT STORES REPRESENTED BY ITS PROPRIETOR MR. SAINULBID K H SON OF MR.HAMSA AGED ABOUT 21 YEARS RESIDING AT DOOR NO.XI/229 CHALISSERY ROAD, PERUMANNUR KELARA 679 536
M/S. T.K.K. TRADERS REPRESENTED BY ITS PROPRIETOR MR. T. K. KOYA SON OF MR.KUNJHAHAMMED HAJI AGED ABOUT 61 YEARS RESIDING AT THAVANOOR THRIKANNALPURAM MALLAPURAM, KERALA 679 571 ... PETITIONERS (BY SRI VENKATESH C. MALLABADI, ADVOCATE FOR SRI AMEET KUMAR DESHPANDE, ADVOCATE) AND:
STATE OF KARNATAKA MINISTRY OF FINANCE
2 DEPARTMENT OF REVENUE M S BUILDING, DR. B R AMBEDKAR VEEDHI BENGALURU – 560001
COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BANGALORE – 560009
COMMERCIAL TAX OFFICER ENFORCEMENT – 02 GOVERNMENT BUILDING AFFZALPURTEKKE VIJAYAPUR – 586 102
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), BIJAPUR GOVERNMENT BUILDING AFFZALPURTEKKE VIJAYAPUR – 586 102
JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), NORTH
The judgment continues below.
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