M/S Bright Road Logistics PVT LTD vs. The Commercial Tax Officer (Enf-21)
Held
The Court found that the petitioner was indeed given an opportunity to be heard, and the consignees had waived their right to hearing by agreeing to pay tax and penalty. The rectification order was passed to consider objections that were initially missed.
Facts
A transporter's goods were detained and subsequently confiscated for not having valid documents like tax invoice and e-way bill. The petitioner argued that they were not given a proper opportunity to be heard.
Key Issues
Whether the petitioner was afforded a proper opportunity of hearing before detention and confiscation of goods. Whether the rectification order was validly passed.
Sections Cited
Section 129, Section 130, Section 161, Section 68
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2018 BEFORE
THE HON’BLE MR.JUSTICE G.NARENDAR
Writ Petition No.47450 OF 2018(T-RES)
BETWEEN:
M/s. Bright Road Logistics Pvt. Ltd., No.214, 1st Floor, 4th Main Road, Chamarajpet, Bengaluru – 560 018 Represented by its Proprietor Mr. Mahendra Kumar.
... Petitioner
(By Smt. Veena J. Kamath, Advocate)
AND:
The Commercial Tax Officer (ENF-21) South Zone, Bengaluru – 560 047. ... Respondent
(By Sri. Vikram Huilgol, HCGP)
This Writ Petition is filed under Article 226 of the Constitution of India praying to quash order of detention under Section 129(1) of the Central Goods and Services Tax Act, 2017 (CGST Act) and the State/UT Goods and Services Tax Act, 2017/under Section 20 of the Integrated Goods and Services Tax Act, 2017 dated 10.08.2018 at Annexure-A; order under Section129(3) of the CGST Act r/w relevant provisions of the SGST Act, 2017 and IGST Act, 2017 dated 22.08.2018 at Annexure-A1;
The judgment continues below.
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