2016 (3) TMI 1190

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....n the business of providing critical logistics services. It offers expeditious pick up and distribution operations for Tier I and Tier II cities, with emphasis on direct network deliveries using owned and dedicated resources. On December 23, 2015 the petitioner is said to have collected a large consignment of goods, namely, watches, computer peripherals, telecom and auto parts, amongst other goods from the Kempegowda International Airport Limited to be transported and delivered to various consignees at different locations in the State of Karnataka. The said consignments were loaded onto the petitioner's goods transport vehicle bearing registration No. KA 40 A 2145. The necessary formalities were completed by the authorities at the airpo....

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....tion of the provisions of the Karnataka Value Added Tax Rules, 2005. The driver was orally informed that the vehicle along with the subject goods would not be permitted to be moved from the premises of the third respondent, until penalty payable for the alleged contravention of the provisions of the KVAT Act and Rules is paid by the petitioner. Thereafter the officials of the petitioner had contacted the second respondent to offer explanations as to there being no irregularity or non-compliance. And since the petitioner was answerable to its several customers in respect of the goods that were to be delivered, it was the petitioner and its men was under serious pressure to have the goods released at the earliest. It is in this circumstance t....