9911796707
TMI Blog2022 (7) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case, there may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate more so when the driver of the vehicle has filed an affidavit explaining the reasons and the intended purchasers have also confirmed that they were supposed to receive the said goods. It is a fit case to set aside the impugned order passed under Section 107(11) of the Karnataka Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 and consequently, the impugned order passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 - respondents are directed to release the vehicle and the goods detained pursuant to the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been imposed by way of impugned order. Aggrieved by the same, the instant writ petition is filed. 2. The case of the petitioner is that it had necessary permission to move towards Peenya Industrial area and the driver of the lorry on 02.12.2021, at about 11.00 p.m., by mistake took a wrong turn towards Bommasandra Industrial area instead of Peenya Industrial area and before he realized the error committed by him, the authorities checked the vehicle and seized the same. It is contended by the learned counsel for the petitioner that it was a human error and a bona fide mistake and there was no intention to divert the goods elsewhere. It is submitted that the driver has given an affidavit in this regard and the purchasers to whom th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ident has happened at late night. Given the facts and circumstances of the case, there may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate more so when the driver of the vehicle has filed an affidavit explaining the reasons and the intended purchasers have also confirmed that they were supposed to receive the said goods. 5. Given the peculiar facts and circumstances of the case wherein it cannot be taken as a precedent in other matters, for the reasons mentioned above, I am of the opinion that it is a fit case to set aside the impugned order passed under Section 107(11) of the Karnataka Goods and Services Tax Act, 2017 and the Central Goods and S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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