2023 (6) TMI 829

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in question while also seeking, as an alternative prayer, a direction to the third respondent to consider the rectification application filed under Section 161 of the KGST Act and for release of the vehicle. 2. Sri. Govindaraya Kamath, the learned counsel for the petitioner, while arguing in support of the petition, submits that the petitioner has filed the rectification application dated 18.11.2022 essentially on the ground that there is error apparent on the face of the record as contemplated under Section 161 of the KGST Act because the confiscation of the vehicle is notwithstanding the confiscation of goods. In similar circumstances where the owners of the confiscated vehicle have approached this Court contending inter alia that they a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion to the third respondent to consider the petitioner's case that the vehicle should not be confiscated because the petitioner is not in connivance with the transporter, this Court may observe that if required and summoned, the petitioner or their duly authorized representative must appear before the third respondent and participate in the enquiry making a full disclosure for effective and considered decision. 5. In rejoinder, Sri. Govindaraya Kamath points out that indeed there is error in mentioning the vehicle number in the rectification application dated 18.11.2022 but that is only in some parts of the application, but in paragraph-3 of this application, the vehicle number is correctly mentioned. On Sri. K Hemakumar's submissions for....