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TRANSWAYS INDIA TRANSPORT vs. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -3, COMMERCIAL TAX OFFICER
(Karnataka High Court)

Hon'ble Judges:

M.I.ARUN
Pet. Counsel
Aravind Kamath
Res. Counsel
K.hemakumar

Petitioner / Applicant

TRANSWAYS INDIA TRANSPORT

Respondent JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -3, COMMERCIAL TAX OFFICER
Court Karnataka High Court
State

Karnataka

Date Jun 23, 2022
Order No.

Writ Petition No.7226 of 2022 (T-RES)

Citation

2022(6) TAXREPLY 6001
Original Order
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ORDER

Petitioner is a transporter operating under a valid GST registration number. It was entrusted with the transportation of stainless steel coils and plates from Mumbai to Bengaluru. A lorry belonging to the petitioner was carrying four consignments out of which two consignments had to be delivered at Peenya Industrial area at Peenya, one consignment at new Kalasipalyam and another consignment at S.P.Road cross, Bengaluru. The driver of the lorry had to move towards Peenya Industrial Area from Doddaballapur. However, after reaching Hebbal, the driver of the lorry instead of taking a right turn and move towards Peenya Industrial Area, took a left turn and moved towards Bommasandra Industrial Area. The said vehicle was stopped and checked for documents at Jigani link road, Bommasandra Industrial area. The driver had necessary documents to drive the vehicle towards Peenya, S.P.Road and new kalasipalyam but not towards Bommasandra Industrial area. For the said reason, by considering that t....

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