Meghdoot Logistics Vs. Commercial Tax Officer and Ors. – Karnataka High Court

(2023) taxcode.in 257 HC

IN THE HIGH COURT OF KARNATAKA

Meghdoot Logistics
v.
Commercial Tax Officer and Ors.

Writ Petition No. 9648 of 2022 (T-Res)
Decided on 24-May-23

Mr Justice S Sunil Dutt Yadav

Add. Info:

For Appellant(s): Smt.G.D.Lekha, Advocate.

For Respondent(s): Sri. Jeevan J Neeralagi, Advocate.

Judgment/Order:

ORDER

The petitioner has sought for setting aside the impugned order dated 05.02.2021 passed under Section 130 of the Karnataka Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017, under Section 20 of the Integrated Goods and Services Tax Act, 2017, under Section 11 of the GST (Compensation to States) Act, 2017 enclosed at Annexure-A, whereby the Authority in exercise of power under Section 130 of the Karnataka Goods and Services Tax Act, 2017 passed an order of confiscation of the goods and conveyance for realisation of penalty and fine, which amounts to an order of confiscation.

2. Learned counsel for the petitioner submits that insofar as the same petitioner for different periods, this Court has disposed of the writ petitions filed, reserving liberty to the petitioner to avail of the substantive remedy under Section 107 of the Karnataka Goods and Services Tax Act, 2017. Hence, she submits that same order may be passed in this matter also.

3. Perused the order passed in W.P.No.3180/2022, disposed of on 19.01.2023 insofar as the same petitioner is concerned. In the light of the submission that same order may be passed, petition is disposed of reserving liberty to the petitioner to challenge the impugned order in terms of Section 107 of the Karnataka Goods and Services Tax Act, 2017. It is further observed that time spent during the pendency of the present proceedings can be sought to be excluded while calculating the period of limitation. Accordingly, petition is disposed of granting liberty to the petitioner to avail substantive remedy as against the impugned order subject to the above observation.

All contentions are kept open.

Sd/-
JUDGE

Original judgment copy is available here.