2023 (6) TMI 1053 - HC - GST

Release of confiscated vehicle - section 130 of the Karnataka Goods and Services tax Act, 2017 - section 130 of the Karnataka Goods and Services tax Act, 2017 - HELD THAT - The petitioner is the registered owner who has made over the subject vehicle to a transporter. In similar circumstances, this court has granted leave to the concerned to file appropriate affidavit before the fifth respondent to place on record the circumstances that would belie any connivance by the petitioner in, or the petitioner's knowledge of, the misuse of the vehicle while calling upon the fifth respondent to pass suitable orders in the light of such affidavit. This court is of the considered view that the petitioner must be granted liberty to file such affidavit before the fifth respondent and call upon the fifth respondent to pass suitable orders in accordance with law within the time frame - Petition disposed off.

Summary

Issues: Challenge to confiscation order under section 130 of the Karnataka Goods and Services Tax Act, 2017.

Analysis:
The petitioner challenged the fifth respondent's confiscation order dated February 6, 2021, under section 130 of the Karnataka Goods and Services Tax Act, 2017. It was acknowledged that the fifth respondent could only entertain the request for the release of the vehicle upon adjudication regarding the petitioner's involvement or knowledge of the misuse of the registered vehicle, which was transferred to a transporter by the petitioner. The court allowed the petitioner to submit an affidavit before the fifth respondent to present circumstances negating any connivance or knowledge of misuse, directing the fifth respondent to make a decision based on the affidavit.

In a similar situation, the court had previously permitted concerned parties to file affidavits before the fifth respondent to clarify any connivance or knowledge of misuse, leading to suitable orders by the fifth respondent based on the affidavit. The court emphasized the importance of granting the petitioner the opportunity to submit an affidavit before the fifth respondent, instructing the fifth respondent to make appropriate decisions within a specified timeframe in accordance with the law. Consequently, the court disposed of the petition, allowing the petitioner to file the affidavit with the fifth respondent before January 30, 2023, and directing the fifth respondent to make suitable orders within ten days from the submission of the affidavit.