Mr Imthiyas Khan v. the Commercial Tax Officer (ENF-09)
Case brief
What is this about?
Karnataka High Court oral order dated 02.06.2025 in WP No. 15743 of 2019 (T-RES), Imthiyas Khan v. Commercial Tax Officer (ENF-09) South Zone and others. Petitioner had challenged Sections 129(1) and 126(6) of the CGST/KGST Acts as ultra vires and sought setting aside of a detention order dated 13.01.2019, an order dated 28.02.2019 refusing release of detained goods/vehicles, and an endorsement dated 21.03.2019. After respondent No.1 released the seized vehicle, petitioner withdrew the challenge as infructuous; petition dismissed as withdrawn. No merits adjudication, no precedent discussed, no quantum involved. Useful only as procedural history of the detention/release episode, not as authority on Section 129 or 126.
What did the court decide?
Petition dismissed as withdrawn pursuant to the petitioner's memo; no relief adjudicated on the merits and no pronouncement on the constitutional questions.