2025 (6) TMI 339

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.... the impugned Order of Detention dated 03.12.2024 bearing No.CTO(ENF)/MDK/VIG- 12/2024-25 passed by the 1st respondent in Form MOV 6 under Section 129(1) of the Central Goods and Services Tax Act, 2017, State Goods and Services Tax Act, 2017/Union Territory Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017 (Annexure-'A'); ii) Directing the 1st respondent and the 4th respondent to immediately effect the release of the goods to the petitioner from the premises of the Rural Police Station, Hunasuru; iii) Directing the 1st respondent and the 4th respondent to immediately effect the release of conveyance bearing No.KA-16-D-2418 to the Petitioner from the premises of the R....

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....,561/- 225 (Annexure-R) 5. 25% of the value of the Goods as per the Delivery Challan - As per Sl.No.1 Rs.2,56,965/- - 6. 75% of the value of the Goods as per the Delivery Challan - As per Sl.No.1 Rs.7,70,895/- - 4. In support of his submissions, learned counsel for the petitioner placed reliance upon the judgment of the Hon'ble Division Bench in the case of State of Karnataka and others Vs. M/s. Karthik Agencies and another - W.A.No.1464/2024 dated 23.10.2024, which reads as under : "Learned counsel for the appellants has filed I.A.No.2/2024, seeking condonation of delay of 14 days in filing the appeal. For the reasons stated in the affidavit accompanying the application, I.A.No.2/2024 is allo....

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....arned Single Judge was that the impugned action which has been taken by the appellants is in violation of Sections 129 and 130 of the Karnataka Goods and Services Act, 2017. In any case, the liability could not have been determined upon the respondent No.1 on facts. 6. Considering the order passed by the learned Single Judge and also the fact that the liability of a sum of Rs. 22,35,932/- has been determined on the respondent No.1 and also according to the learned counsel appearing for the respondent No.1 that, the total goods value is of Rs. 12,83,354/-, we deem it appropriate to dispose of the appeal by upholding the order passed by the learned Single Judge and additionally directing the respondent No.1 herein to furnish a Bank G....