Mahendra Soni v. Assistant Commissioner of Commercial Taxes (Vigilance) - 01
Case brief
What is this about?
Karnataka HC, WP No. 34089 of 2024 (T-RES), decided 19-03-2025 by S.R. Krishna Kumar J. GST Section 130 confiscation of goods and penalty on gold; Annexure Q, Assignment No. JCCT(VIG)/ACCT-1/INS/313/2024-25 dated 30.10.2024 by ACCT (Vigilance)-01; challenge confined to Annexure-01 Sl.Nos. VIII-5 and 6; grievance that three Bengaluru Appellate Authorities not receiving appeals; writ disposed with direction to prefer statutory appeal within four weeks, transfer mechanism between Appellate Authorities, interim stay extended twelve weeks; Articles 226 & 227; petitioners Mahendra Soni, Lokesh Kumar Soni, Rajesh Kuamr Soni; Shreehari Kutsa for petitioners; K Hema Kumar AGA for respondents; no precedent discussed; no quantum decided.
What did the court decide?
Petition disposed of subject to directions: petitioners to file appeal before the appropriate Appellate Authority within four weeks; the authority to consider and decide it expeditiously on merits in accordance with law, transferring it to the appropriate Appellate Authority at Bengaluru if it is not the appropriate authority; interim stay of Annexure-Q dated 08.01.2025 continued for twelve weeks from receipt of copy of this order. The validity of the confiscation/penalty order itself was not adjudicated.