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KESAR FARM vs. THE ADDITIONAL COMMISSIONER OF COMMERICAL TAXES (ENFORCEMENT) SOUTH ZONE, BENGALURU
(Karnataka High Court)

Hon'ble Judges:

S.SUJATHA
Pet. Counsel
Chetan Pandey
Santosh Raj
Res. Counsel
Vikram

Petitioner / Applicant

KESAR FARM
Respondent THE ADDITIONAL COMMISSIONER OF COMMERICAL TAXES (ENFORCEMENT) SOUTH ZONE, BENGALURU
Court Karnataka High Court
State

Karnataka

Date Oct 24, 2019
Order No.

WRIT PETITION No.50086 OF 2019 (T-RES)

Citation

2019(10) TAXREPLY 1824
Original Order
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ORDER

O R D E R The petitioner has assailed the order of demand of tax and penalty under section 129(1)(b) of the Central Goods and Service Tax Act, 2017 (“CGST Act” for short) and, the Karnataka Goods and Service Tax Act, 2017 (“KGST Act” for short) read with section 20 of the Integrated Goods and Service Tax Act, 2017 (“IGST Act” for short) as well as the detention order dated 23.09.2019 passed under section 129(1) of CGST Act read with section 20 of IGST Act and the demand notices inter alia seeking for other consequential reliefs. 2. The petitioner is claiming to be a proprietorship firm engaged in the business of agriculture and trade of areca nuts and other agricultural products in the State of Rajasthan. It is submitted that the petitioner Firm consigned 21,000 Kgs., of areca nut to M/s.Nirman Enterprises of New Delhi having GSTIN No.07AFGPJ3277H1ZD under the cover of invoice No.KF/015 dated 18.09.2019 accompanied by E-way bill 7810931574....

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