2023 (12) TMI 466

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....ition is filed by the petitioner seeking to quash the summons dated 20.10.2023 vide Annexure - G issued by respondent No. 3 and the endorsement issued by respondent No. 2 vide Annexure - H dated 25.10.2023 and for the relief of mandamus. 3. The petitioner is the owner of the goods carrier bearing registration No.KA-51 AA 9027 and carrying goods, such as TMT steel bars from Bidar to Narayankhed, Telangana with E-Way Bill No. 1717 2828 4583 dated 14.10.2023 and tax invoice No. 1805 dated 14.10.2023 total 4 types TMT bars and paying legal tax as per the Karnataka Goods and Services Tax Act, 2017. When the above said goods vehicle was moving towards Narayankhed from Bidar near Santhpur, on 14.10.2023 at 10-00 a.m., the said vehicle was inter....

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...., it is well within the law and rules of the respondents and the Karnataka Goods and Serves Tax Act, 2017 to inspect and verify the physical verification of the same and impose penalty, if any. The petitioner is ready and willing to pay the penalty, if there are any excess goods carried in the vehicle, but he does not admit excess goods having been carried and any violation having been committed. Therefore, the petitioner contends that the seized vehicle and goods are lying with the respondents without any valid reason. Hence, this petition filed for quashing Annexures - G and H issued by respondent No. 3. 6. Per contra, learned Additional Advocate General Sri Malhar Rao for the respondents submits that the vehicle of the petitioner has ....