Sri Raghavendra Traders Versus The Government Of Karnataka
GST
2018 (4) TMI 1291 – KARNATAKA HIGH COURT – [2018] 2 GSTL 46 (Kar), 2018 (16) G. S. T. L. 439 (Kar.)
KARNATAKA HIGH COURT – HC
Dated:- 3-4-2018
W. P. Nos. 13839/2018 & 13941/2018 (T-RES)
GST
MRS. JUSTICE S.SUJATHA J.
Petitioner [By Sri A. Srikanth., Adv.]
Respondents: [By Sri Vikram Huilgol., HCGP)
O R D E R
Petitioner has challenged the order passed by second respondent at Annexures-F and F1 both dated 22.03.2018, one under the Central Goods and Services Tax Act, 2017 ('CGST Act' for short) and another under the Karnataka Goods and Services Tax Act, 2017 ('KGST Act' for short) respectively, interalia seeking for a direction to release the vehicle bearing registration No.TN-77D-8555 along with the goods which are detained by the Authorities.
2. It is the contention of the petitioner that a consignment regarding the transaction of the invoice No.481 dated 07.08.2018 issued throug
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same, the petitioner is before this Court.
3. It is the grievance of the petitioner that despite the full tax amount pertaining to the tax invoice submitted before the second respondent has been deposited, no vehicle/conveyance and goods are released till date. Learned counsel would fairly submit that the petitioner shall pursue the alternative an d efficacious remedy available under the Act which would be time consuming, since the livelihood of the petitioner has been adversely affected owing to the seizure of the vehicle/conveyance in question, a fervent plea is made to release the vehicle/conveyance along with the goods with liberty to the petitioner to file an appeal as provided under the Act.
4. Learned High Court Government Pleader appearing for the respondents justifying the impugned order would contend that no documents were placed before the Authorities at the time of the intercept ion of the vehicle/conveyance by the driver/person in-charge of the goods vehicle. Tax invoic
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t the main dispute is relating to the valuation of the goods carried in the goods vehicle. It is an admitted fact that no documents were carried by the driver/person in-charge of the goods vehicle at the time of interception of the goods vehicle on 08.03.2018. The ownership of the goods as well as quantum of penalty levied are also in dispute. These are all the factual disputes to be adjudicated before the Appellate Authority. Hence, this Court deems it appropriate to relegate the petitioner to the Appellate Authority without expressing any opinion on the merits of the case. However in the circumstances, this Court finds it appropriate to direct the second respondent to release the vehicle/conveyance along with the goods forthwith subject to the petitioner furnishing the bank guarantee of Rs. 9,23,650/- along with the deposit of Rs. 1,08, 026/- in addition to the amount already deposited.
7. The Authorities shall release the vehicle as well as the goods forthwith subject to the paymen
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