Sunil Choudhary vs. Department Of Commercial Taxes

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WP/1548/2025HC KarnatakaGSTCNR KAHC01002772202507 February 2025Bench: S.G.PANDIT3 pages
For Petitioner: SRI. BHARAT S RAO., ADVFor Respondent: SRI. SHIVAPRABHU HIREMATH, ADV

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:5706 WP No. 1548 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 1548 OF 2025 (T-RES) BETWEEN: SUNIL CHOUDHARY S/O MANGI LAL AGED ABOUT 21 YEARS R/AT GROUND FLOOR, NO.622, 8TH MAIN, 8TH CROSS, YESHWANTHAPUR, BANGALORE-560022. …PETITIONER (BY SRI. BHARAT S RAO., ADV.) AND: DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (VIGILANCE), 2ND FLOOR, A BLOCK, VANIJYA THERIGE, KARYALAYA-2, KORAMANGALA, BENGALURU-560047. …RESPONDENT (BY SRI. SHIVAPRABHU HIREMATH, ADV.) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENTS TO CONSIDER AND DISPOSE OF THE REPRESENTATION SUBMITTED BY THE PETITIONER DATED 23/09/24 REGARDING THE RELEASE OF THE VEHICLE BEARING REGISTRATION NUMBER KA02-AK-2971 VIDE ANNEX-C, IN ACCORDANCE WITH LAW AND ETC. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5706 WP No. 1548 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT

ORAL ORDER

The petitioner is before this Court under Article 226 of the Constitution of India, praying for a direction to dispose of the representation dated 23.09.2024 regarding release of vehicle bearing registration No.KA-2/AK-2971 (Annexure-C).

2.

Heard learned counsel Sri.Bharat S Rao for petitioner and Sri.Shivaprabhu Hiremath, learned Additional Government Advocate who has taken notice on behalf of respondents. Perused the writ petition papers.

3.

It is pointed out by the learned Additional Government Advocate that seizure of petitioner’s vehicle is in terms of order dated 14.10.2024 (Annexure-B1) under Section 130 of Karnataka Goods and Services Tax Act, 2017 (for short “2017 Act”).

4.

When the order under Section 130 of 2017 Act is passed, no mandamus to consider the representation would be available NC: 2025:KHC:5706 WP No. 1548 of 2025

for the petitioner and only remedy available to the petitioner would be to file an appeal under Section 107 of 2017 Act against the order passed under Section 130 of 2017 Act.

5.

In that view of the matter, the writ petition stands disposed of, with liberty to the petitioner to avail alternate remedy of appeal before the appropriate authority. (S.G.PANDIT) JUDGE

MPK CT:bms List No.: 1 Sl No.: 17

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.