Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (12) TMI 466

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Petitioner (By Sri Sudhir Singh R. Vijapur, Advocate) For The Respondents (By Sri Malhar Rao, AAG For Sri G. B. Yadav, HCGP) ORDER Heard learned counsel, Sri Sudhir Singh R. Vijapur for the petitioner and learned Additional Advocate General, Sri Malhar Rao on behalf of the respondents/State. 2. This petition is filed by the petitioner seeking to quash the summons dated 20.10.2023 vide Ann .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... failed to tender the documents mentioned in Annexures - A and B. Hence, respondent No. 3 issued Form GST MOV-II suspecting excess transportation in the goods vehicle. Accordingly, respondent No. 4 seized the vehicle and thereafter, details of the goods and the necessary relevant documents were sought to be produced from the petitioner. 4. The petitioner contacted respondent No. 3 seeking for rele .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... necessary bills and documents, which is legally permissible without any violation of the rules. However, if there are any excess goods that have been carried, it is well within the law and rules of the respondents and the Karnataka Goods and Serves Tax Act, 2017 to inspect and verify the physical verification of the same and impose penalty, if any. The petitioner is ready and willing to pay the pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... neral that no order is passed yet. It is only the summon issued and directed the petitioner to participate in the physical verification 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve discussion and circumstances of the case, I deem it appropriate to dispose of the petition. Hence, I pass the following: ORDER The Writ Petition is disposed of with the following directions: (a) The petitioner shall approach respondent No. 3 and participate in the inquiry on the basis of the summons issued at Annexure - G. (b) The petitioner shall appear before the respondent No. 3 on 10.11 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates