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KOLVEKAR LOGISTICS vs. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) & OTHERS
(Karnataka High Court)

Hon'ble Judges:

M.G. UMA

Pet. Counsel

Narayan G. Rasalkar

Res. Counsel

Kirtilata R. Patil

Petitioner / Applicant	KOLVEKAR LOGISTICS
Respondent	THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) & OTHERS
Court	Karnataka High Court
State	Karnataka
Date	Apr 22, 2024
Order No.	WRIT PETITION NO. 100347/2022(T-RES)
Citation	2024(4) TAXREPLY 9753
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ORDER
ORDER PER The petitioner is seeking to issue the writ in the nature of certiorari to quash Annexure–D dated 01.10.2021 and Annexure-G dated 30.11.2021 passed by respondent Nos. 1 and 2. 2. Heard learned counsel Sri. Narayan G. Rasalkar, for petitioner and Smt. Kirtilata R. Patil, learned High Court Government Pleader for respondents. 3. Learned counsel for the petitioner contended that the petitioner is the partnership firm carrying on its business and registered under Goods and Services Tax Law, petitioner was transporting bitumen for subsequent sale. It was shipped in a heat insulated containers in liquid state, ensuring conditioning of the temperature. When the container was transporting the consignment, the respondent-Enforcement-2 of Officer of the Commercial Tax intercepted and inspected the vehicle. It is stated that the Original Tax Invoice was not carried in the vehicle and therefore, the petitioner is liable for penalty. Accordingly, the Enforcement passe....