Case Law Details
SRS Travels/Logistics Vs Joint Commissioner of Commercial Taxes (Karnataka High Court)
Section 129 of the Karnataka Goods and Services Tax Act, 2017 empowers detention and seizure of the vehicle that was used for transportation of goods in question and therefore, the order cannot be faltered.
However, having argued the matter for some time resisting the writ petition, both the sides now are in broad agreement that the 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 police force and of RTO, if so required.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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.
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