- 1 - NC: 2025:KHC:11600 WP No. 34089 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.34089 OF 2024 (T-RES) BETWEEN: 1. MAHENDRA SONI AGED ABOUT 30 YEARS S/O SHANKAR LAL SONI, D-1, SHANKAR NAGAR, DAKSHIN AMER ROAD BEHIND NIRMAL SCHOOL JAIPUR, RAJASTHAN – 302 002. 2. LOKESH KUMAR SONI AGED ABOUT 31 YEARS S/O SHANKAR LAL SONI NO.121, GALI NO.2, LAKSHMI NAGAR MAGORI WALLON KI BAGICHHI KE PICHE BRAHMIPURI JAIPUR RAJASTHAN – 302 002 3. RAJESH KUAMR SONI AGED ABOUT 51 YEARS S/O MANGATU RAM SONI NO.325, 7TH MAIN , 2ND CROSS ROAD NAGENDRA BLOCK BSK 1ST STAGE BENGALURU SOUTH BANASHANKARI BENGALURU – 560 050 …PETITIONERS (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (VIGILANCE) – 01 Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:11600 WP No. 34089 of 2024 KORAMANGALA, BENGALURU 2ND FLOOR, A BLOCK, V T K II RAJENDRANAGAR KORAMANGALA BENGALURU – 560 047 2. COMMISSIONER OF COMMERICIAL TAXES (KARNATAKA), BENGALURU DIVISIONAL GOODS AND SERVICE TAX OFFICE (DGSTO) VTK-2 BUILDING RAJENDRA, KORAMANGALA BENGALURU – 560 047 …RESPONDENTS (BY SRI. K HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER FOR CONFISCATION OF GOODS AND LEVY OF PENALTY UNDER SECTION 130 OF THE KARNATAKA GOODS AND SERVICE TAX ACT, 2017 AND CENTRAL GOODS AND SERVICE TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE INTEGRATED GOODS AND SERVICE TAX ACT, 2017 DATED 30/10/2024 ISSUED BY THE RESPONDENT NO.1 AND BEARING ASSIGNMENT NO. JCCT(VIG)/ACCT-1/INS/313/2024-25 AND ENCLOSED AS ANNEXURE Q INSOFAR AS THE ITEMS IN ANNEXURE 01, SL.NO. VIII-5 AND 6 ARE CONCERNED AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioners seek the following reliefs: “a. Issue a writ of certiorari or any other suitable writ quashing the Order for confiscation of goods and levy of penalty under section 130 of the Karnataka Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 read with relevant provisions of the Integrated Goods and Service Tax Act, - 3 - NC: 2025:KHC:11600 WP No. 34089 of 2024 2017 dated 30/10/2024 issued by the Respondent No.1 and bearing assignment No.JCCT(VIG)/ACCT-1/INS/313/2024-25 and enclosed as Annexure Q insofar as the items in Annexure 01, Sl.No.VIII-5 and 6 are concerned. b. Issue a writ of mandamus or any other suitable writ directing the Respondents to return the Gold in question that is confiscated vide order dated 30/10/2024 issued by the Respondent No.1 and bearing assignment Nо.JCCT(VIG)ACCT- 1/INS/313/2024-25 and enclosed as Annexure Q insofar as the items in Annexure-01, Sl.No.VIII-5 and 6 are concerned c. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to costs of this petition.” 2. Heard learned counsel for the petitioners and learned AGA for the respondents and perused the material on record. 3. When the matter came up before this Court on 08.01.2025, the following interim order was passed: “Learned Additional Government Advocate accepts notice for respondents. Learned counsel for the petitioners is directed to serve a copy of the writ petition on the learned Additional Government Advocate. Taking note of the fact situation, stay of Annexure-Q bearing No.JCCT(VIG)/ACCT-1/INS/313/2024-25 dated 30.10.2024, for a period of eight weeks, insofar as petitioners are concerned. Liberty is reserved to the respondents to seek vacation or modification of the interim order.” - 4 - NC: 2025:KHC:11600 WP No. 34089 of 2024 4. After arguing the matter for sometime, learned counsel for the petitioners submits that though the petitioners intends to file an appeal before the Appellate Authority at Bengaluru, none of the three Appellate Authorities situated at Bengaluru are receiving the appeal, which the petitioner intends to file and as such, the petitioner is before this Court by way of the present petition. 5. Per contra, learned AGA for the respondent submits that if petitioner files an appeal before any of the three appropriate Appellate Authority at Bengaluru along with the physical copy of the Memorandum of Appeal and documents, the said Appellate Authority would consider the same and pass appropriate orders in accordance with law. 6. The said submission is placed on record. 7. In view of the aforesaid facts and circumstances and submissions made by both sides, I deem it just and appropriate to dispose of this petition by directing the petitioner to file an appeal before the appropriate Appellate Authority within a period of four weeks from today. If such an appeal is filed by the petitioner, the appropriate Appellate Authority shall consider and pass appropriate - 5 - NC: 2025:KHC:11600 WP No. 34089 of 2024 orders on the same as expeditiously as possible on merits, in accordance with law. 8. In addition thereto, in the event the Appellate Authority before whom the petitioner files such an appeal is of the opinion that it is not the appropriate Appellate Authority, the said Appellate Authority before whom the petitioner files such an appeal shall transfer the same to the appropriate Appellate Authority at Bengaluru, for disposal, in accordance with law. 9. It is further directed that the interim order dated 08.01.2025 passed by this Court in the present petition shall remain in force for a period of twelve weeks from the date of receipt of a copy of this order. 10. Subject to the aforesaid directions, petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 40