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K.S. ARECANUT STORES vs. T.K.K. TRADERS VERSUS STATE OF KARNATAKA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE AND OTHER
(Karnataka High Court)

Hon'ble Judges:

JOHN MICHAEL CUNHA
Pet. Counsel
Venkatesh C.mallabadi
Ameet Kumar Deshpande
Res. Counsel
Mallikarjun Sahukar

Petitioner / Applicant

K.S. ARECANUT STORES

Respondent T.K.K. TRADERS VERSUS STATE OF KARNATAKA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE AND OTHER
Court Karnataka High Court
State

Karnataka

Date Oct 25, 2019
Order No.

WRIT PETITION NO.19098/2019 & NOS.19722-19723/2019 (T-RES)

Citation

2019(10) TAXREPLY 1447
Original Order
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ORDER

O R D E R Heard learned counsel for the petitioners and learned High Court Government Pleader for respondent Nos.1 to 5. 2. Petitioners are aggrieved by the order of detention under Section 129 (1) of the Karnataka Goods and Services Tax Act (KGST Act)/Central Goods and Services Tax Act, 2017 (CGST Act) and the Integrated Goods and Services Tax Act, 2017 (IGST Act) dated 01.02.2019 (Annexure-A); order dated 25.02.2019 under Section 129 (3) of the KGST/CGST and IGST Act (Annexure-A1) and the order dated 11.04.2019 under Section 130 (1) of the CGST R/W IGST Act (Annexure-A2). 3. The proceedings were initiated against the petitioners under Section 129 (1) of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 (for short ‘the Act’) apparently based on the report obtained by respondent No.3 from CAMPCO Limited. Petitioners claim to be the owners and consignors of the goods detained by respondent No.3. 4. Section 129 of the CGST Ac....

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