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THE SECRETARY TO GOVT. DEPARTMENT OF FINANCE AND OTHERS vs. M/S. K.S. ARCANUT STORES, M/S. T.K.K. TRADERS, MR. V.N. NIRMALAN
(Karnataka High Court)

Hon'ble Judges:

B.A PATIL
HANCHATE SANJEEVKUMAR

Pet. Counsel

Vikram Huilgol

Res. Counsel

Arvind Kamath

Veena J. Kamath

Petitioner / Applicant	THE SECRETARY TO GOVT. DEPARTMENT OF FINANCE AND OTHERS
Respondent	M/S. K.S. ARCANUT STORES, M/S. T.K.K. TRADERS, MR. V.N. NIRMALAN
Court	Karnataka High Court
State	Karnataka
Date	Aug 5, 2020
Order No.	Writ Appeal Nos.200011-13/2020 (T-RES)
Citation	2020(8) TAXREPLY 3285
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ORDER
This intra Court appeal has been preferred by the State challenging the order passed by learned Single Judge in Writ Petition Nos.19098/2019 and 19722- 19723/2019 (T-RES). 2. We have heard Sri Vikram Huilgol, learned Additional Government Advocate appearing for the appellants and Sri Aravind Kamath, learned Senior Counsel appearing on behalf of Smt. Veena J. Kamath for the respondents. 3. The factual matrix of the case are that Vigilance Cell of Commercial Tax intercepted the goods conveyance bearing No.KL-48/H-3892 which was carrying arecanut on 30.01.2019 at about 5.35 p.m. at Bagalkot road. The driver in charge of the goods conveyance tendered the invoice for verification and as per the invoice No.A189 dated 23.01.2019 the consignor was M/s. T.K.K.Traders, Kerala, GSTIN-32AFOPK 7597P1ZF and consignee has been shown as A.V. Traders, Maharashtra with GSTIN-27BRYPA0538F1ZQ and arecanut of ₹ 5,88,000/- with waybill bearing No.521081341498 another invoice bearing No.A42 date....