2024 (1) TMI 231

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....r S. Hosakeri And D.M. Malli, Advocates) For the Respondents (By Sri. Gangadhar J.M, AAG A/W Smt. Girija Hiremath, HCGP) JUDGEMENT S. SUNIL DUTT YADAV With the consent of the parties all the appeals are taken up together and disposed off by a common judgment. 1. The present appeals have been filed seeking for setting aside of the interim orders dated 25.09.2023, passed in the writ petitions which order was purportedly passed relying upon re-appreciation of transaction value by the Assistant Commissioner of Taxes [Enforcement]. The appellant has also sought for a direction to commissioner of commercial taxes to pass fresh orders as to the legality and validity of restatement and reappraisal of transaction value. Appellant has ....

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...., it is asserted that confiscation notice came to be issued followed by a confiscation order. 8. The said order was challenged by filing an appeal under section 107 of the Act and certain payments were made and upon dismissal of such appeal, further appeal was preferred and order in appeal under section 107 (11) of KGST Act came to be passed, which order was challenged in the Writ proceedings. 9. The learned Single Judge on 25.09.2023, passed an order as follows:- "Heard the learned counsel for the petitioner and learned HCGP for the respondents. This court in identical case has granted an interim order directing the respondent-authorities to release the goods confiscated subject to the petitioner depositing disputed tax amou....

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....ld not have been abandoned midway and proceedings for confiscation under section 130 of the Act be proceeded with. It is further contended that the conditions imposed are onerous and the question of imposing conditions on the basis of value of goods does not arise. 13. Though various other contentions have been raised, it may not be appropriate to address regarding such contentions on merits being conscious of pendency of adjudication regarding the order of confiscation under section 130 of the Act. 14. Learned Additional Advocate General appearing for the revenue, on the other hand contends that there is a clear intention of evasion of tax as e-way bill was not being carried. Reliance was also placed on the order of the Apex Court in....

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....imposition of condition should be restricted to tax and penalty cannot be linked to the value of goods, such contention cannot be accepted. The proceedings under Section 130 of the Act relate to confiscation of goods and if such proceedings are upheld then the property would vest with the revenue and the revenue would be entitled to sell the property and appropriate the proceeds. 20. The concern of the State that the valuation of the petitioner being defective and actual valuation being much higher cannot be ignored though the aspect of valuation is also a matter for adjudication. However, it would be appropriate to put the petitioner on terms by ensuring that the valuation of the goods as determined by the revenue is realizable if the v....