M/S Kesar Farm vs. The Additional Commissioner Of Commerical Taxes
Held
The Court held that disputed facts regarding the place of loading and the genuineness of the invoice cannot be adjudicated in writ jurisdiction. The statute provides an alternative remedy of appeal for such disputes.
Facts
The petitioner's goods were detained, and a demand for tax and penalty was issued under Section 129(1)(b) of the CGST Act. The petitioner argued they had paid 100% of the tax and should be treated as the owner under Section 129(6), with penalty under Section 129(1)(a). The revenue contended the goods were loaded in Karnataka, not Tamil Nadu as per the invoice.
Key Issues
Whether disputed factual aspects regarding the origin of goods and the validity of the invoice can be decided in writ jurisdiction, and if an appeal is the appropriate remedy.
Sections Cited
Section 129, Section 129(1)(b), Section 129(6), Section 107, Section 121, Section 2(66), Section 31, Section 73, Section 129(1)(a)
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF OCTOBER 2019
BEFORE
THE HON'BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.50086 OF 2019 (T-RES) BETWEEN: M/S KESAR FARM A PROPRIETORSHIP FIRM HAVING ITS ADDRESS AT KHEDULYABERA, VILLAGE PADAMPURA, OFF PUSHKAR BYEPASS AJMER-305004. RAJASTHAN. REP. BY ITS PROPRIETOR SHRI SHIVLEHRI SHARMA, S/O KEDARLAL SHARMA ...PETITIONER
(BY SRI: CHETAN PANDYA AND SRI: SANTOSH RAJ URS, ADVOCATE)
AND:
1 . THE ADDITIONAL COMMISSIONER OF COMMERICAL TAXES (ENFORCEMENT) SOUTH ZONE, VANIJYA THERIGE KARYALA-2, KORAMANGALA, RAJENDRANAGAR, BENGALURU-560047
2 . THE COMMERCIAL TAX OFFICER(ENF)-04 SOUTH ZONE-4, VANIJYA THERIGE KARYALA-2,
2 KORAMANGALA, RAJENDRANAGAR, BENGALURU-560047 …RESPONDENTS (BY SRI: VIKRAM, HCGP)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF DEMAND OF TAX AND PENALTY U/
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