Disposed¶30

Sunil Choudhary v. Department of Commercial Taxes

Karnataka HC7 Feb 2025WP/1548/2025

Case brief

AI extract

What is this about?

Karnataka High Court (S.G. Pandit J, 07.02.2025), WP No. 1548 of 2025 (T-RES): vehicle release — seizure under Section 130 KGST Act 2017 — representation dated 23.09.2024 for release of vehicle KA-2/AK-2971 — mandamus to consider representation refused where Section 130 order exists — alternate remedy of appeal under Section 107 of 2017 Act — writ petition disposed with liberty to appeal.

What did the court decide?

Liberty to the petitioner to avail the alternate remedy of appeal before the appropriate authority; the prayer for a direction to consider the representation was not granted. ¶30

Sunil Choudhary Vs Department of Commercial Taxes — GST and Indirect Tax | Karnataka HC (2025)

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NC: 2025:KHC:5706 WP No. 1548 of 2025

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 7^TH DAY OF FEBRUARY, 2025

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BEFORE

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THE HON'BLE MR JUSTICE S.G.PANDIT

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WRIT PETITION NO. 1548 OF 2025 (T-RES)

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BETWEEN:

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SUNIL CHOUDHARY S/O MANGI LAL AGED ABOUT 21 YEARS R/AT GROUND FLOOR, NO.622, 8^TH MAIN, 8^TH CROSS, YESHWANTHAPUR, BANGALORE-560022. (BY SRI. BHARAT S RAO., ADV.)

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…PETITIONER

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AND:

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Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (VIGILANCE), 2^ND FLOOR, A BLOCK, VANIJYA THERIGE, KARYALAYA-2, KORAMANGALA, BENGALURU-560047.

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…RESPONDENT

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(BY SRI. SHIVAPRABHU HIREMATH, ADV.)

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THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENTS TO CONSIDER AND DISPOSE OF THE REPRESENTATION SUBMITTED BY THE PETITIONER DATED 23/09/24 REGARDING THE RELEASE OF THE VEHICLE BEARING REGISTRATION NUMBER KA02-AK-2971 VIDE ANNEX-C, IN ACCORDANCE WITH LAW AND ETC.

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NC: 2025:KHC:5706 WP No. 1548 of 2025

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE S.G.PANDIT

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ORAL ORDER

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The petitioner is before this Court under Article 226 of the Constitution of India, praying for a direction to dispose of the representation dated 23.09.2024 regarding release of vehicle bearing registration No.KA-2/AK-2971 (Annexure-C).

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Heard learned counsel Sri.Bharat S Rao for petitioner and Sri.Shivaprabhu Hiremath, learned Additional Government Advocate who has taken notice on behalf of respondents. Perused the writ petition papers.

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It is pointed out by the learned Additional Government

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Advocate that seizure of petitioner’s vehicle is in terms of order dated 14.10.2024 (Annexure-B1) under Section 130 of Karnataka Goods and Services Tax Act, 2017 (for short “2017 Act”).

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When the order under Section 130 of 2017 Act is passed, no mandamus to consider the representation would be available

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NC: 2025:KHC:5706 WP No. 1548 of 2025

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for the petitioner and only remedy available to the petitioner would be to file an appeal under Section 107 of 2017 Act against the order passed under Section 130 of 2017 Act.

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In that view of the matter, the writ petition stands disposed of, with liberty to the petitioner to avail alternate remedy of appeal before the appropriate authority.

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Sd/(S.G.PANDIT) JUDGE

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MPK CT:bms List No.: 1 Sl No.: 17

Sunil Choudhary v. Department of Commercial Taxes

Case brief

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Sunil Choudhary v. Department of Commercial Taxes

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