- 1 - NC: 2025:KHC:3335 WP No. 1381 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO.1381 OF 2025 (T-RES) BETWEEN: SHRI MOHAMMED BILAL AHMED S/O. SHRI. IMTHYAZ AHMED, (AN INDIVIDUAL AGED ABOUT 38 YEARS) OCCUPATION: BUSINESS OWNER OF GOODS VEHICLE KA28C9944 #88, 24TH WARD, CHIKKAPETE, DODDABALLAPURA, BENGALURU RURAL - 561 203, KARNATAKA …PETITIONER (BY SRI. SANTOSH SAGAR, ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-1 SWAMY ORCHADE, OPP. HDFC BANK, KUVEMPUNAGAR MAIN ROAD, HASSAN - 573 201, KARNATAKA Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:3335 WP No. 1381 of 2025 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SHIVAMOGGA SUVARNA KARNATAKA, VANIJYA THERIGE BHAVANA, 60 FEET ROAD, GOPALAGOWDA LAYOUT, SHIVAMOGGA - 577 205, KARNATAKA …RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 AND R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI, THE ORDER OF DETENTION IN FORM GST MOV- 06 DATED 05.10.2024, BEARING NO. NIL, PASSED BY THE 1ST RESPONDENT IN ANNEXURE- J AS UNLAWFUL, ILLEGAL, ARBITRARY, WITHOUT JURISDICTION, AND ULTRA VIRES THE PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND KARNATAKA GOODS AND SERVICES TAX ACT, 2017, ALONG WITH ALL ATTENDANT AND CONSEQUENTIAL ACTIONS AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:3335 WP No. 1381 of 2025 ORAL ORDER Learned Additional Government Advocate files a memo dated 25.01.2025 enclosing the release order dated 13.01.2025 and also order for confiscation of goods and conveyances and levy of penalty under Section 130 of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, 2017 (for short 'CGST/KGST Act'). The same is taken on record. 2. Learned counsel for the petitioner submits that the writ petition was filed on 13.01.2025 and as on that date the petitioner was not served with order of confiscation dated 08.01.2025. Further, learned counsel submits that release order was passed on the date of filing of the writ petition and the petitioner was not aware of the same. 3. Be that as it may, learned counsel for the petitioner submits that with liberty to avail alternate - 4 - NC: 2025:KHC:3335 WP No. 1381 of 2025 remedy available under the CGST/KGST Act, prays for dismissal of the writ petition as withdrawn. 4. The submission of the learned counsel for the petitioner is placed on record. Accordingly, writ petition is dismissed as withdrawn with liberty as sought. Sd/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 14