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TMI Blog2023 (12) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... sical verification and inquiry on the basis of the summons issued for physical verification of the goods, cooperate with the inquiry that would be conducted by the respondents and comply with the requirements as sought for by the respondents in production of documents as sought. The petitioner is duty bound by law to answer the summons issued by the respondents and to produce the documents. At the same time, the petitioner is at liberty either to make good the penalty or to challenge the said order before the appropriate forum - it is deemed appropriate to dispose of the petition. The petitioner shall approach respondent No. 3 and participate in the inquiry on the basis of the summons issued at Annexure G - petition disposed off. - HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant documents were sought to be produced from the petitioner. 4. The petitioner contacted respondent No. 3 seeking for release of the vehicle and to conduct physical verification of the goods vehicle stating that he has not violated any of the rules, but it is the contention of the petitioner that instead of verifying the goods, respondents are dragging the matter without releasing the vehicle or levying any penalty on the petitioner, if any, excess goods were carried. The petitioner was visited with summons issued by respondent No. 3 under Section 70 of the Karnataka Goods and Services Tax Act, 2017, which is challenged here in this writ petition vide Annexure G and also the endorsement issued thereafter by respondent No. 2, which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication of the goods and if there is any violation, necessary penalty as per the Act and Rules will be imposed and if on payment of the same, the respondents do not have any objections in releasing the confiscated goods along with the vehicle on payment of penalty, if any. The petitioner is also ready and willing to make the good payment and penalty, if any, imposed and legally applicable and valid. 7. This being the state of affairs, it is in the interest of the petitioner that he would participate in the physical verification and inquiry on the basis of the summons issued for physical verification of the goods, cooperate with the inquiry that would be conducted by the respondents and comply with the requirements as sought for by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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