Karnataka High Court
M/S Golden Supari Traders vs The Union Of India on 15 May, 2025
Author: H.T.Narendra Prasad
Bench: H.T.Narendra Prasad
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NC: 2025:KHC-D:7193
WP No. 103199 of 2025
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 15TH DAY OF MAY, 2025
BEFORE
THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD
WRIT PETITION NO. 103199 OF 2025 (T-RES)
BETWEEN:
M/S. GOLDEN SUPARI TRADERS,
GROUND FLOOR, BGP-IX/265 N,
AL-HANSAR, UPPER BAZAR,
BADIYADKA, KASARGOD,
KERALA-671551,
REPRESENTED BY ITS PROPRIETOR,
SMT. SHABANA SHERIEF.
...PETITIONER
(BY SRI. BOLABANDI NITIN RAMALU, ADVOCATE)
AND:
1. THE UNION OF INDIA,
THROUGH ITS SECRETARY,
MINISTRY OF FINANCE,
Digitally signed DEPARTMENT OF REVENUE,
by
VIJAYALAKSHMI
M KANKUPPI ROOM NO.137, NORTH BLOCK,
Location: High
Court of NEW DELHI-100 001.
Karnataka,
Dharwad Bench
2. JOINT COMMISSIONER OF COMMERCIAL TAX
(ENFORCEMENT), SUMOULYA SOUDHA,
4TH FLOOR, CLUB ROAD, BELAGAVI.
...RESPONDENTS
(BY SRI. M.B. KANAVI, ADVOCATE FOR R1;
SRI. PRAVEEN K. UPPAR, AGA FOR R2)
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NC: 2025:KHC-D:7193
WP No. 103199 of 2025
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF
CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR
DIRECTION QUASHING THE IMPUGNED CONFISCATION ORDER NO.
CTO(ENF)8NZ/BGV/VIG-50/24-25 REF. NO.MA290425299323J
DATED 28.04.2025 IN FORM GST MOV-11 (ANNEXURE-F) PASSED BY
RESPONDENT NO.2, THEREBY SETTING ASIDE THE PROCEEDINGS
INITIATED UNDER SECTION 130 OF THE CGST ACT AGAINST THE
PETITIONER IN ENTIRETY; DECLARE THAT THE ENTIRE ACTION OF
THE RESPONDENTS, INCLUDING THE INTERCEPTION, DETENTION
AND CONFISCATION OF THE PETITIONER'S CONSIGNMENT OF
ARECANUT AND THE VEHICLE, IS WITHOUT AUTHORITY OF LAW
AND UNCONSTITUTIONAL, BEING IN VIOLATION OF ARTICLES 14,
19(1)(G) AND 300-A OF THE CONSTITUTION OF INDIA AND
CONTRARY TO THE CGST ACT AND RULES; ORDER THE
RESPONDENTS TO FORTHWITH RELEASE AND RESTORE TO THE
PETITIONER THE CONFISCATED GOODS (ARECANUT CONSIGNMENT
COVERED BY ANNEXURE-A INVOICE/ANNEXURE-B E-WAY BILL) AND
THE CONVEYANCE (TRUCK NO. KA-70-6483) WITHOUT IMPOSING
ANY PENALTY OR FINE, INASMUCH AS THE SEIZURE/CONFISCATION
IS ADJUDGED ILLEGAL; PASS AN ORDER RESTRAINING THE
RESPONDENTS, THEIR OFFICERS, AGENTS OR ANYONE ACTING
UNDER THEM FROM TAKING ANY COERCIVE ACTION OR
SELLING/AUCTIONING THE PETITIONER'S GOODS AND CONVEYANCE
PURSUANT TO THE IMPUGNED ORDER, AND DIRECT THAT ANY SUCH
PROCEEDING, IF INITIATED, BE STAYED/QUASHED AND ETC.
THIS PETITION COMING ON FOR ORDERS, THIS DAY ORDER
WAS MADE THEREIN AS UNDER:
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NC: 2025:KHC-D:7193
WP No. 103199 of 2025
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD) Learned Government Advocate at the outset submits that petitioner has an alternative efficacious remedy of an appeal under Section 107 of CGST r/w Section 20 of IGST Act.
2. Learned counsel appearing for the petitioner has submitted that since, the impugned order is issued violating the principles of natural justice, this Court can entertain that. Even then, the petitioner can raise all the contentions before the Appellate Authority under Section 107 of CGST r/w Section 20 of IGST Act.
3. In view of the alternative remedy available the petitioner under Section 107 of CGST r/w Section 20 of IGST Act to approach the Appellate authority, petition is dismissed.
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NC: 2025:KHC-D:7193 WP No. 103199 of 2025
4. It is also made clear that till the end of this month, the respondents are directed not to take any coercive steps. Accordingly, petition is dismissed.
Sd/-
(H.T.NARENDRA PRASAD) JUDGE HMB CT-MCK List No.: 1 Sl No.: 8