M/S. Bothra Metals and Alloys Limited v. the Commissioner of Commercial Taxes
Case brief
What is this about?
Karnataka High Court (Bengaluru), WP No. 15617 of 2025 (T-RES), decided 23-07-2025 by Suraj Govindaraj J. Writ petition by M/s. Bothra Metals and Alloys Limited seeking release of confiscated aluminium metal scraps (Invoice No.BMAL/097/24-25; E-Way Bill No.261897222027, both dated 24.01.2025) from the Assistant Commissioner of Commercial Taxes (Enforcement), Ramanagara. Petition dismissed without merits adjudication; liberty reserved to pursue appeal under Section 107, Maharashtra GST Act, 2017. Statutes referenced: Articles 226 and 227, Constitution of India; Section 107, Maharashtra Goods and Services Tax Act, 2017. No precedents cited.
What did the court decide?
Liberty reserved to the petitioner to file an appeal before the Appellate Authority under Section 107 of the Maharashtra Goods and Services Tax Act, 2017; the relief sought (release of the confiscated aluminium metal scraps) was not granted.