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BHAVANI TRADING (SHEL SINGH PUROHIT) vs. COMMERCIAL TAXES OFFICER (VIGILANCE) -21, BENGALURU
(Karnataka High Court)

Hon'ble Judges:

KRISHNA S. DIXIT
Pet. Counsel
K.g. Raghavan
Res. Counsel
K. Hemakumar

Petitioner / Applicant

BHAVANI TRADING (SHEL SINGH PUROHIT)
Respondent COMMERCIAL TAXES OFFICER (VIGILANCE) -21, BENGALURU
Court Karnataka High Court
State

Karnataka

Date Aug 25, 2021
Order No.

WRIT PETITION NO.14645 OF 2021(T-RES)

Citation

2021(8) TAXREPLY 4690
Original Order
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ORDER

Shorn off lengthy arguments at the Bar from both the sides, the short question that falls for consideration is: whether pending conclusion of delayed confiscation proceedings in terms of Sec.130 of CGST Act, 2017, the subject goods can be released to the apparent owner thereof on his depositing the amount that may become payable by him in terms of demand notice, of course subject to outcome of the said proceedings. 2. The above question of law arises for consideration in the following fact matrix: (a) Petitioner being a dealer registered under the Karnataka Goods & Services Tax Act, 2017 and under the Central Goods & Services Tax Act, 2017, having purchased pan masala and cented chewing tobacco was transporting the same in the goods vehicle bearing No.TN77 L 4639 on 26.3.2021; the said vehicle having been intercepted at around 1.30 pm on that day at Bidadi industrial area, the statement of its driver recorded, it had been seized. (b) The physical verification of ....

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