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RAJALAKSHMI ENTERPRISES vs. STATE OF KARNATAKA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

B.M.SHYAM PRASAD
Pet. Counsel
Y.c.shivakumar
Res. Counsel
Hema Kumar

Petitioner / Applicant

RAJALAKSHMI ENTERPRISES
Respondent STATE OF KARNATAKA AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Nov 13, 2020
Order No.

WRIT PETITION NO. 12554/2020 (T-RES)

Citation

2020(11) TAXREPLY 3565
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ORDER

Heard Sri Y.C. Shivakumar, learned counsel for the petitioner and Sri Hema Kumar, learned Additional Government Advocate for the respondents, and perused the impugned order dated 19.10.2020. 2. The Commercial Tax Officer (Enforcement)-16 South Zone, Bangalore by the impugned order has passed orders for confiscation of ‘Goods’ and ‘Conveyance’ under Section 130 of the Karnataka Goods and Services Tax Act, 2017 (For short, ‘KGST Act’) and the Central Goods and Services Tax Act, 2017 (For short, ‘CGST Act’) as well as Integrated Goods and Services Tax Act, 2017 (For short, ‘IGST Act’). The said officer has concluded that there is contravention of Sub-Sections (i) and (v) of the provisions of Section 130(1) of the KGST Act/CGST Act. 3. The learned Counsel for the petitioner submits that the petitioner’s transaction viz., purchase of arecanut from Kaduru, Chikkamagaluru District and transfer thereof to the recipien....

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