2025 (6) TMI 1070

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....to quash and set aside the impugned order dated 14.05.2025 issued by respondent No.3 confiscating the goods, issuing conveyance and levying fine and penalty under Section 130 of the Karnataka Goods and Services Act/Central Goods and Services Tax Act, (hereinafter referred to as 'the KGST/CGST Act', for short) and for consequential relief of a mandamus for release of the confiscated goods and vehicle. 2. The petitioner is a private limited company having its registered office at Telangana. The petitioner is doing the business of battery recycling since 2010 and is duly authorized by the Government of India to purchase the scrap batteries from across India. On 16.04.2025, the petitioner purchased battery scrap weighing 11,685kg valued at R....

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....ioner that despite production of E-way bill, Weighment ticket and tax invoice, the vehicle along with the goods were confiscated and detained by the Commercial Tax Department at its office at Navanagara, Hubballi. Thereafter, respondent No.3 got issued summons under Section 70 of the KGST/CGST Act directing the petitioner and respondent No.4 to appear before the authorities on 22.04.2025. Though the petitioner promptly responded to the summons by way of E-mail, respondent No.4 remained elusive and did not appear. Thereafter, respondent No.3 passed confiscation order under Section 130 and 122 of the Central Goods and Services Tax Act. Ten days time was given to pay fine and penalty as prescribed in the said order of confiscation. It is the c....

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....oner. On these grounds, he seeks for dismissal of the petition as not being maintainable. 6. Learned AGA relies on a Order passed by the Coordinate Bench of this Court in Writ Petition No.100038/2025 Order pronounced on 05.03.2025 whereby in similar situation, a notice was issued under Section 130 of KGST Act and confiscation order was passed and the petitioner therein had approached this Court invoking the writ jurisdiction. The Co-ordinate Bench of this Court, after hearing both parties, relying upon several judgments passed by the Apex Court and this Court, did not find the need to show indulgence under the writ jurisdiction by entertaining the writ petition and disposed of the petition granting liberty to the petitioner therein to ap....