2024 (9) TMI 1225

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....s: 1. Quashing the impugned order dated 25.07.2024 in Form GST MOV-06 passed by the 1st Respondent under Section 129 (1) of the Karnataka Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 (Annexure-'A'); 2. Quashing the impugned notice dated 01.08.2024 in Form GST MOV-07 issued by the 1st Respondent under Section 129 (3) of the Karnataka Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 (Annexure 'A-1'); 3. Quashing the impugned order dated 12.08.2024 in Form GST MOV_09 passed by the 1st Respondent under Section 129 (3) of the Karnataka Goods and services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 (Annexure 'A-2....

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....024 for supply of 24,500 kg. of arecanut (Rs. 104/- per kilo gram) and these arecanut was handed over to M/s. Lion Transport for delivery to the consignee/purchaser at Delhi. The goods under transit during transport was intercepted by respondent No. 2-Sub-Inspector Police at Kamalanagar, Bidar District and the said goods were detained by respondent No. 2, firstly, on the ground that there was no e-way bill produced and secondly, on the ground that there is under valuation made of the goods in question, namely, arecanut. Summons having been issued under Section 70 of the Act for alleged evasion of tax, the petitioner No. 1 appeared before respondent No. 1 and furnished a statement which was not accepted and a detention order was passed on 25....

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....e notice also takes note of the under valuation of the goods and as such, he submits that if at all, the petitioners would have to make payment of penalty at twice the tax leviable on the market value of the goods as determined by the authorities. 6. Sri. Sandeep Huilgol, learned counsel for the petitioners, once again without prejudice, would submit that the petitioners are willing to make payment as submitted by the learned Additional Advocate General. His submission is placed on record. 7. In view of the aforesaid submissions, the circular bearing No.GST-11/2018-19 dated 31.12.2018 and the order of the Coordinate Bench dated 22.02.2014 in W.P. No. 200582/2024, I pass the following: ORDER i) The Writ Petition is partly a....