Sunil Choudhary vs. Department Of Commercial Taxes
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Cause title — parties, addresses and appearances
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).
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.
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”).
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.
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.