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SRS TRAVELS/LOGISTICS vs. JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) -NZ, BELAGAVI.
(Karnataka High Court)

Hon'ble Judges:

KRISHNA S.DIXIT
Pet. Counsel
Sangram S.kulkarni
Res. Counsel
Veena Hegde

Petitioner / Applicant

SRS TRAVELS/LOGISTICS
Respondent JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) -NZ, BELAGAVI.
Court Karnataka High Court
State

Karnataka

Date Apr 1, 2019
Order No.

WRIT PETITION NO.107016 OF 2019 (T-RES)

Citation

2019(4) TAXREPLY 2311
Original Order
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ORDER

ORDER The challenge is to the order dated 11.03.2019 at Annexure-H purported to have been made under Section 129 of the Karnataka Goods and Services Tax Act, 2017 which, in substance, provides for detention and seizure of the transport vehicle to coerce recovery of tax and penalty in certain circumstances. 2. Learned Additional Government Advocate, Smt. Veena Hegde and Sri. Anilkumar Biradar, Commercial Tax Officer (Enforcement) 5, Belagavi – respondent No.2 herein, who is present in the Court, submit that the text and context of this Section empowers detention and seizure of the vehicle that was used for transportation of goods in question and therefore, the order cannot be faltered.   3. Section 129 of the Karnataka Goods and Services Tax Act, 2017, reads as under: “129. Detention, seizure and release of goods and conveyances in transit.- (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any go....

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