- 1 - NC: 2025:KHC:12001 WP No. 8510 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8510 OF 2025 (T-RES) BETWEEN: ANAS PUTHANVEEDI AGED ABOUT 37 YEARS PROPRIETOR OF M/S. A.K.TRADERS 8034, BANGALORE HONNAVARA ROAD, BIRUR – 577 116. …PETITIONER (BY SRI. K.V. SRINIVASA PRASAD, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES SUVARNA KARNATAKA VANIJYA TERIGE BHAVANA GOPALGOWDA LAYOUT , 60 FEET ROAD, SHIVAMOGGA -577 205. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ENFORCEMENT, SECOND FLOOR, SWAMY ARCADE, OPP TO HDFC BANK, KUVEMPUNAGAR, HASSAN – 573 201. …RESPONDENTS (BY SMT. JYOTI.M.MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTON OF INDIA PRAYING TO DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA QUASHING AND SETTING ASIDE THE SEALING ORDER DCCT(ENF)/HSN/INS-AD2902250275047 DATED.13.02.2025 ISSUED BY RESPONDENT NO.2 WITHOUT JURISDICTION. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12001 WP No. 8510 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “a) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing and setting aside the sealing order DCCT(ENF)/HSN/INS-ad2902250275047 dated.13.02.2025 issued by Respondent No.2 without jurisdiction. b) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing of demand of penalty under the Notice DCCT(ENF)/HSN/INS-69/T.No.748 dated.07.03.2025 issued by Respondent No.2 demanding penalty equivalent to tax under section 122(1) (xx) without issue of Notice under section 73 or 74. c) That this Hon'ble Court may be pleased to hold and declare that the Respondent Nos. 1 and 1 have failed to exercise the powers conferred upon them by the KGST Act, 2017 in deciding the Petitioner's Applications for de-sealing of godown and business premises, (Exhibit hereto), respectively is bad in law.” 2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. 3. After arguing the matter for some time, learned counsel for the petitioner submits that the petition may be disposed - 3 - NC: 2025:KHC:12001 WP No. 8510 of 2025 of leaving open all contentions and by reserving liberty in favour of the petitioner to file reply along with documents to the impugned notice at Annexure-E dated 13.02.2025 and by directing respondent No.2 to consider the objections, replies, documents etc., submitted by the petitioner and take appropriate decision, as expeditiously as possible. It is submitted that the subject godown, which has been sealed by the respondents contains not only the subject case, various documents which are essential/required by the petitioner and submit his reply and as such, the petitioner may be permitted to obtain/procure the said documents by issuing necessary directions in this regard. 4. Per contra, learned HCGP submits that if the petitioner submits a reply along with the documents, respondent No.2 shall take appropriate decision/pass appropriate orders in accordance with law, within a stipulated timeframe. 5. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition by issuing certain directions. 6. In the result, I pass the following: - 4 - NC: 2025:KHC:12001 WP No. 8510 of 2025 ORDER (i) The petition is disposed of without expressing any opinion on the merits/demerits of the rival contentions. (ii) The concerned respondent, their officials are hereby directed to permit the petitioner to enter the subject premises and obtain/procure Photostat copies of all documents available in the subject godown in the presence of the officials on 24.03.2025 at 11:00 a.m. (iii) The petitioner is directed to appear before respondent No.2 and submit a detailed reply along with all relevant documents and make his submission before respondent No.2 within 28.03.2025. (iv) In pursuance of the reply and documents to be submitted by the petitioner, respondent No.2 shall consider the same and provide sufficient and reasonable opportunity and pass appropriate orders on or before 15.04.2025. - 5 - NC: 2025:KHC:12001 WP No. 8510 of 2025 (v) After respondent No.2 passes appropriate orders as directed supra, liberty is reserved in favour of the petitioner to take recourse to such remedies as available in law, including approaching this Court, subsequently, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 3 Sl No.: 4