- 1 - HC-KAR NC: 2025:KHC:28206 WP No. 15617 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.15617 OF 2025 (T-RES) BETWEEN: 1. M/S. BOTHRA METALS AND ALLOYS LIMITED NO.15, 3RD FLOOR, "BOTHRA HOUSE", ASSEMBLY LANE, DADI SETH AGYARI LANE, KALBADEVI, MUMBAI-400 002, MAHARASHTRA STATE REPRESENTED BY ITS AUTHORISED SIGNATORY MR. AMIT KUMAR JAIN KOTHARI AGED ABOUT 41 YEARS, S/O. SRI. NIRMALKUMAR KOTHARI, RESIDING AT NO.508, 2ND CROSS, BSK 1ST STAGE, 2ND BLOCK, VTC, BENGALURU-560 050. …PETITIONER (BY SRI. GOWRISHANKAR PRASAD H R., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560 009. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28206 WP No. 15617 of 2025 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (VIGILENCE) 3RD FLOOR, BLOCK-'A', VANIJYA TERIGE KARYALAYA, NEXT TO NATIONAL GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) V.B.N. HARISH ARCADE, VADERAHALLI, B.M. ROAD, RAMANAGARA-562 159. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT) RAMANAGARA, THE 3RD RESPONDENT HEREIN TO RELEASE THE SUBJECT ALUMINIUM METAL SCRAPS IN FAVOUR OF THE PETITIONER WHICH ARE COVERED BY ITS INVOICE NO.BMAL/097/24-25 AND E-WAY BILL BEARING NO.261897222027 BOTH DATED 24.01.2025, (ANNEXURES-'D' AND 'E') CONFISCATED BY THE 3RD RESPONDENT UNDER HIS ORDER, ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC:28206 WP No. 15617 of 2025 ORAL ORDER 1. After arguing the matter for sometime, learned counsel for the petitioner seeks liberty to file an appeal before the Appellate Authority under Section 107 of the Maharashtra Goods and Services Tax Act, 2017. 2. Reserving such liberty, the petition stands dismissed. SD/- (SURAJ GOVINDARAJ) JUDGE VMB List No.: 1 Sl No.: 17