Sri. Vishal Singh (Owner of Goods), v. the Commercial Tax Officer
Case brief
What is this about?
Release of confiscated goods and vehicle pending proposed suo motu revision under Section 108 KGST/CGST Act; stay by Revisional Authority of appellate order under Section 108(1); confiscation under Section 130 CGST on invoice-versus-verified quantity mismatch; 200% penalty under Section 129(1)(a) on assessed value; conditional release on 25% deposit and 75% bank guarantee within three weeks; revision to be concluded within four months; Articles 226/227; Karnataka High Court; W.P. No. 15125 of 2026 (T-RES); co-ordinate bench order in W.P.No.12518/2026 cited.
What did the court decide?
Release of the petitioners' goods and conveyance at the earliest, subject to the petitioners depositing 25% of the difference amount (Rs. 36,79,036/-) and furnishing bank guarantee for the remaining 75% within three weeks; Revisional Authority to issue notice of the suo motu revision under Section 108 of the KGST/CGST Act and conclude the proceedings within four months.