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THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -3 BENGALURU & OTHER vs. TRANSWAYS INDIA TRANSPORT
(Karnataka High Court)

Hon'ble Judges:

KRISHNA S DIXIT
RAMACHANDRA D. HUDDAR

Pet. Counsel

Aditya Vikram Bhat

Res. Counsel

K J Kamath

Petitioner / Applicant	THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -3 BENGALURU & OTHER
Respondent	TRANSWAYS INDIA TRANSPORT
Court	Karnataka High Court
State	Karnataka
Date	Jun 24, 2024
Order No.	WRIT APPEAL NO. 854 OF 2022 (T-RES)
Citation	2024(6) TAXREPLY 10044
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ORDER
JUDGMENT KRISHNA S DIXIT. J., This intra-Court Appeal seeks to call in question a learned Single Judge’s order dated 23.06.2022 whereby respondent’s W.P. No. 7226/2022 (T-RES) having been favoured, the obligation to pay tax & penalty has been quashed coupled with a direction to release the vehicle in question. 2. Learned AGA appearing for the Appellants vehemently argues that the carrier of subject goods had furnished the movement particulars of the vehicle in advance in terms of lex mercatoria to the Department; goods carried in the conveyance originated from various consigners from Mumbai, consignees being in several places in Bengaluru city limits; however, the conveyance was intersected by the CTO at Bommasandra Industrial Area which is more than 20 kms away from the outer limits of City; thus, the goods conveyance having moved in a different direction altogether than was impressed to the department and the same being not authorized by the transit doc....