SRS Travels/Logistics Vs Joint Commissioner of Commercial Taxes
Date: April 1, 2019
Court: High Court
Bench: Karnataka
Type: Writ Petition
Subject Matter
Seized Vehicle can be released after furnishing a Bank Guarantee
Summary
Vehicle in question can be retained by the petitioner by furnishing a Bank Guarantee for the value of the goods in question on or before 10th April 2019, failing which the official respondents are at liberty to seize and detain the vehicle with the p…
1. The challenge is to the order dated 11.03.2019 at Annexure-H purported to have been made under Section 129 of the Karnataka Goods and Services Tax Act, 2017 which, in substance, provides for detention and seizure of the transport vehicle to coerce recovery of tax and penalty in certain circumstances. 2. Learned Additional Government Advocate, Smt. Veena Hegde and Sri. Anilkumar Biradar, Co…