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TMI Blog2016 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... though the goods were accompanied with proper documents, the 2nd respondent has passed the impugned order mechanically with no acceptable reason. - Held that:- Admittedly, the goods are detained from 05.12.2015. Till date, tax has not been quantified. Hence, for the purpose of release of goods, the 2nd respondent is directed to quantify the tax to be paid by the petitioner in consultation with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition itself is taken up for disposal. 2.The writ petition has been filed under Article 226 of the Constitution of India challenging the Goods Detention Notice No.1695/15-16 dated 5.12.2015 and the consequential corrected Notice dated 8.12.2015 as illegal and against the provisions of the Act. 3. The petitioner who is a registered dealer on the files of the 1st respondent had placed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The 2nd respondent also issued Goods Detention Notice dated 05.12.2015 by stating that the goods along with the vehicle will be released only after collecting tax and penalty. Thereafter, on 08.12.2015, another corrected notice was issued wherein it has been stated that the Karnataka State Commercial Taxes Department have issued 5 Nos. E-Sugam Form and as per those forms, the goods could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding an opportunity is high handed. 4.2 According to the learned counsel for the petitioner, though the goods were accompanied with proper documents, the 2nd respondent has passed the impugned order mechanically with no acceptable reason. That apart, according to her, the goods have been detained since 05.12.2015 and the commodity Pan Masala has been left to vagaries of nature, which is highly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Admittedly, the goods are detained from 05.12.2015. Till date, tax has not been quantified. Hence, for the purpose of release of goods, the 2nd respondent is directed to quantify the tax to be paid by the petitioner in consultation with the assessing authority and intimate the same to the petitioner within a period of one week from today and on such payment being made by the petitioner, if the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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