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NANDISH vs. STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

B M SHYAM PRASAD
Pet. Counsel
K. Govindraya Kamath
Res. Counsel
K. Hemakumar

Petitioner / Applicant

NANDISH

Respondent STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Feb 9, 2023
Order No.

Writ Petition No. 3112 of 2023 (T-RES)

Citation

2023(2) TAXREPLY 7483
Original Order
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ORDER

ORDER The petitioner, whose vehicle bearing registration No.KA-01-AA-3882 is confiscated under the provisions of Section 130 of the Karnataka Goods and Services Tax Act, 2007 [for short, ‘KGST Act’], has called such order, which is dated 19.12.2020, in question while also seeking, as an alternative prayer, a direction to the third respondent to consider the rectification application filed under Section 161 of the KGST Act and for release of the vehicle. 2. Sri. Govindaraya Kamath, the learned counsel for the petitioner, while arguing in support of the petition, submits that the petitioner has filed the rectification application dated 18.11.2022 essentially on the ground that there is error apparent on the face of the record as contemplated under Section 161 of the KGST Act because the confiscation of the vehicle is notwithstanding the confiscation of goods. In similar circumstances where the owners of the confiscated vehicle have approached this Court conten....

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