Joyalukkas INDIA Limited vs. Commissioner Of Commercial Taxes Bengaluru - Karnataka High Court, 01 December 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:50111 WP No. 9570 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9570 OF 2023 (T-RES) BETWEEN: JOYALUKKAS INDIA LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT 5/309-03, FATHIMA NAGAR, MISSION QUARTERS, THRISSUR, KERALA INDIA-680005 REPRESENTED BY ITS AUTHORIZED SIGNATORY AND REPRESENTATIVE MR SAJITH V V ALSO AT NO. 98, M.G.ROAD, NEAR ANILKUMBLE CIRCLE, HARIDEVPUR, SHANTHALA NAGAR, ASHOK NAGAR, BENGALURU- 560001. …PETITIONER (BY SRI. PRAJITH C., ADVOCATE) AND: 1. COMMISSIONER OF COMMERCIAL TAXES BENGALURU DEPARTMENT OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR BENGALURU, KARNATAKA - 560 009 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) OLD RTO OFFICE, CHIKKABALLAPURA-562101 Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50111 WP No. 9570 of 2023 3. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA BENGALURU- 560 001 …RESPONDENTS (BY SMT. JYOTHI.M.MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS LEADING TO ANNEXURES-A AND L; DIRECTION OR ORDER AND QUASH ANNEXURE-L ORDER DATED 18.04.2023 ISSUED BY RESPONDENT NO.2 BEARING ORDER NO.2/ 2023.24., AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

i) Issue a Writ of Certiorari or any other appropriate writ, direction or order and quash Annexure- L order dated 18.04.2023 issued by Respondent No.2 bearing Order No.02/2023-24;

ii) Issue a Writ of Mandamus or any other appropriate writ, direction or order and direct the Respondent No.2 to release the goods of the Petitioner seized by way of Annexure-L order dated 18.04.2023 HC-KAR NC: 2025:KHC:50111 issued by Respondent No.2 bearing Order No.02/2023- 24;

iii) To grant such other and incidental reliefs as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity.

iv) To allow this writ petition with costs to the petitioner.

When the matter came up before this Court on 04.05.2023, this Court passed the following order:

"The learned Additional Government Advocate to file statement of objections within a period of two weeks from today.

In the meantime, the impugned order shall stand stayed and the consignment shall be released to the petitioner, subject to the petitioner depositing a sum of Rs.50,00,000/- with respondent No.2 within a period of four weeks from today".

On 03.07.2023, this Court passed the following order:

"Sri. Ashwin Gopakumar, learned counsel appearing for the petitioner has sought for modification of the interim order passed on 04.05.2023. Though various contentions have been advanced on merits, however, noticing that what HC-KAR NC: 2025:KHC:50111 has been sought for is modification of the interim order, taking note of the order passed at Annexure- L, interim order dated 04.05.2023 is modified as follows:

i. The petitioner to deposit a sum of Rs.15,97,372/-, the amount which finds a mention at Column No.12 at Annexure-L and for the remaining amount, furnish Bank Guarantee in terms of Rule 140 of the Central Goods and Services Tax (CGST) Rules, 2017. In terms of the above, interim order dated 04.05.2023 stands modified. Accordingly, I.A. No. 2/2023 is allowed.

Such compliance as put forward on behalf of the petitioner in terms of the order passed to be completed within a period of one week.

Statement of objections to be filed within two weeks from today.

Re-list this matter on 20.07.2023".

Learned counsel for the petitioner submits that the subject goods and consignment has been released in favour of the petitioner.

A perusal of the material on record will indicate that though several contentions have been urged by both side in support of their respect claims, having regard to the availability of equally efficacious and alternative remedy by way of an appeal under Section 107 of the HC-KAR NC: 2025:KHC:50111 Karnataka Goods and Services Tax Act, 2017 against the impugned order dated 18.04.2023, without expressing any opinion on the facts, merits, de-merits or rival contentions, I deem it just and appropriate to dispose of this petition, reserving liberty in favour of the petitioner to file an appeal before the Appellate Authority. If the petitioner file such an appeal within a period of six weeks from today, the entire period commencing from the date of filing the present petition on 26.04.2023 till today, i.e., 01.12.2025 shall be excluded under Section 14 of the Limitation Act. In addition thereto, the interim order passed by this Court shall continue to operate and remain in force between the parties till the Appellate Authority dispose of the appeal, in accordance with law.

Immediately upon the petitioner filing such an appeal, the Appellate Authority shall dispose of the appeal within a period of three months from the date on which, the petitioner files such an appeal before the Appellate Authority. HC-KAR NC: 2025:KHC:50111 The amount paid already by the petitioner and the Bank guarantee furnished by the petitioner would be subject to the final outcome of the appeal. (S.R.KRISHNA KUMAR) JUDGE DH List No.: 2 Sl No.: 32