M/S Raj Enterprises vs. Assistant Commissioner Of Commercial Taxes
Held
The Court found the writ petitions to be premature as the matter was still pending before the authority. The Court directed the authority to pass a speaking order after considering any additional explanation from the petitioner, especially since the seized goods were perishable.
Facts
The petitioner's goods and conveyance were detained under Section 129(1) of the KGST/CGST and IGST Act. The petitioner challenged the detention order and subsequent notice, arguing it was passed without jurisdiction. The petitioner had submitted an explanation to the authorities.
Key Issues
Whether the writ petitions were premature and if the detention order was passed without jurisdiction. The court also considered the urgency due to perishable goods.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JULY, 2019 BEFORE THE HON’BLE MR.JUSTICE P.B. BAJANTHRI WRIT PETITION NOS.31111-31112 OF 2019 (T-RES) BETWEEN:
M/s.Raj Enterprises S/o.Mini, Aged about 27 years Having its Registered address at IP 9/268 b, Edayoor Malappuram District Kerala-676 552 Represented by its Proprietor Mr.Ranjith Kunnath
… Petitioner
(By Smt.Veena J. Kamath for Sri.Govindraya Kamath K., Adv.)
AND:
Assistant Commissioner of Commercial Taxes (Enforcement), Challakere Upstaris, SBI, Chitradurga Challakere-577 522
... Respondent
(By Sri.Vikram Huilgol, Adv.)
These Writ Petitions are filed under articles 226 and 227 of Constitution of India praying to set aside/quash the impugned order of detention U/S. 129 (1) of KGST/CGST and IGST Act dtd: 08.07.2019 in GST Mov-06 as per Annx-A, impugned notice dated: 23.07.2019 issued by Respondent U/S 129 (3) of the KGST/CGST and IGST Act as per Annx- A1 as it is passed without jurisdiction by issuing a writ of certiorari or any other order or writ in the nature of a writ of certiorari and direct the respondent by
The judgment continues below.
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