2021(01)LCX0080
Karnataka High Court
M/s Meghdoot Logistics
WRIT PETITION No. 10259/2020 decided on 04/01/2021
IN THE HIGH COURT OF
KARNATAKA AT BENGALURU
DATED THIS THE 4TH DAY OF JANUARY, 2021
BEFORE
THE HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION No.10259/2020 (T/RES)
BETWEEN:
M/s. Meghdoot Logistics
Having its registered office at
Khasra No.108/423, Village Khera Kalan,
Delhi, North West Delhi,
Delhi-110082
Represented by its Proprietor
Mr. Tilok Chand Jain.
…Petitioner
(By Smt. Veena J. Kamath, Advocate for Sri. Govindraya Kamath K, Advocate)
AND:
1. Commercial Tax Officer
(enforcement-20)
South Zone, 3rd Floor, VTK-2, B Block,
Vivekanagar, Kormangala,
Bengaluru-560 047.
2. Commissioner of Commercial Taxes (Karnataka)
Vanijya Terige Karyala-1
Gandhinagar, Bengaluru-560 009.
3. Additional Commissioner
Of Commercial Taxes (Enforcement)
“B” Block, 3rd Floor, VTK-2, Viveknagar,
Koramangala,
Bengaluru-560 047.
...Respondents
(By Sri. K. Hema Kumar, AGA)
This Writ Petition filed under Article 226 of the Constitution of India praying to quash the impugned notice 2.9.2020 issued by the respondent No.1 for confiscation of goods and conveyance under Section 130 of the Central Goods and Service tax Act, 2017 the Karnataka Goods and Services Tax Act, 2017/ Section 20 of integrated Goods and Service Tax Act under Section 11 of the GST (Compensation to States) Act, 2017 as per Annexure-A.
This Petition coming on for Orders, this day, the Court made the following:
O R D E R
The petitioner has challenged the notice dated 02.09.2020 vide No.Adcom/ENF/SZ/CTO-20/MKR/DTN-18/2020-21 issued by the 1st respondent for confiscation of goods and conveyance under Section 130 of the Central Goods and Services Tax Act, 2017 and Section 130 of the Karnataka Goods and Services Tax Act, 2017 read with Section 20 of Integrated Goods and Service Tax Act, 2017 and Section 11 of the GST (Compensation to States) Act, 2017 as per Annexure-A and further direction was sought to the 1st respondent to keep the goods contained in conveyance bearing No.RJ14GJ9957, under cold storage, as detained by the 1st respondent vide order dated 05.08.2020 bearing No.Adcom/ENF/SZ/CTO-20/MKR/DTN-18/2020-21 under Section 129(1) of the CGST Act and KGST Act as per AnnexureD1 and/or grant any other relief as deemed fit in the interest of justice.
2. The learned counsel appearing for the respondents submits that identical notices in a similar factual matrix was in challenge before this Court in W.P.No.10832/2020 which came to be disposed off on 21.12.2020 in terms of the detailed observations and directions contained in the said order.
3. Learned counsel for respondents submits that the present petition may also be disposed off in terms of the observations made in W.P.No.10832/2020 considering the similarity of the contentions raised as were raised in W.P.No.10832/2020.
4. Learned counsel for the petitioner submits that in terms of the interim direction passed earlier, the petitioner who had already submitted reply for the issue under Section 129(3) of CGST/KGST Act was required to be considered within a specified time schedule.
5. It is further submitted that the petitioner had also appeared before the respondent and submitted their say and reply to the show cause.
6. Learned counsel for the petitioner however submits that as regards some of the materials relied by the respondent – authority for issuance of show cause notice, the petitioner is required to be afforded an opportunity to subject such material for strict scrutiny which would be part of right of defending the proceedings initiated by the respondent – authority.
7. Taking note of the statement of learned counsel for the respondents that they would abide by the directions as contained in W.P.No.10832/2020, insofar as the procedure for taking forward the proceedings under Sections 129 and 130 are concerned, the present writ petitions could be disposed off in terms of the observations and directions made in W.P.No.10832/2020. The respondents to proceed further and consider the reply made by the petitioner insofar as notice under Section 129 and also with respect to the reply to be submitted to the show cause notice under Section 130. The respondents to also consider the further proceedings under Section 130 after reply is furnished by the petitioner in that regard.
8. Learned counsel for the petitioner is permitted to seek for incriminatory material by addressing the representation within three days from today and said request to be considered as per law by the respondent – authority. Thereafter, within three days from such date of the respondent sharing information as requested and permissible to be shared, reply to the show cause to be furnished by the petitioner and the respondent – authority to take decision thereafter in terms of the observations made above within a period of one week thereafter.
9. Learned counsel for the respondents submits that an opportunity of personal hearing will also be afforded while considering the reply to the show cause. It is further submitted that the request for non-examination made by the petitioner would be considered as per law.
Accordingly, the petition is disposed off. The contentions of the parties are kept open.
I.A.No.1/2020 is disposed off as requiring no further orders.
Sd/-
JUDGE
Equivalent .