| Order | Index Status | File Description / Name | File Type | Original Pages | Actual Pages | Task Status | Actions |
|---|---|---|---|---|---|---|---|
| 1 | Matched |
List of dates and brief facts of the case.
(WP_16785_2025_SYNOPSIS_FileA_2.pdf) |
List of Dates and Synopsis | 01-06 | 1 - 6 | Processed | |
| 2 | Matched |
Memorandum of Writ Petition under Article 226 of Constitution of India.
(WP_16785_2025_MEMORANDUM_OF_WP_FileA_3.pdf) |
Memorandum of Writ Petition under Article 226 of the Constitution of India | 07-16 | 7 - 46 | Processed | |
| 3 | Matched |
Verifying affidavit to the petition.
(WP_16785_2025_AFFIDAVIT_VERIFYING_TO_THE_PETITION_FileA_4.pdf) |
Affidavit Verifying Petition | 17-18 | 47 - 48 | Processed | |
| 4 | Matched |
Annexure 'A' - True Copy of the impugned Order of Detention in Form GST MOV 6 dated 06.03.2025 passed by Respondent No. 1
(WP_16785_2025_ANNEXURE_A_FileA_5.pdf) |
Impugned Order (Annexure) | 49-59 | 49 - 59 | Processed | |
| 5 | Matched |
Annexure 'B' - True Copy of the impugned Order of Confiscation in Form GST MOV 11 dated 03.06.2025 passed by 1st Respondent.
(WP_16785_2025_ANNEXURE_B_FileA_6.pdf) |
Impugned Order of Confiscation (Annexure) | 60-114 | 60 - 114 | Processed | |
| 6 | Matched |
Annexure 'C' - True Copy of the Circular bearing No. 41/15/2018-GST dated 13.04.2018.
(WP_16785_2025_ANNEXURE_C_FileA_7.pdf) |
Government Circular (Annexure) | 115-119 | 115 - 119 | Processed | |
| 7 | Matched |
Annexure 'C-1' - True Copy of the Circular bearing No. 49/23/2018-GST dated 21.06.2018.
(WP_16785_2025_ANNEXURE_C1_FileA_8.pdf) |
Annexure (Government Circular) | 120 | 120 | Processed | |
| 8 | Matched |
Annexure 'D' - True Copy of Section 129 of the CGST Act, 2017 as on the present date.
(WP_16785_2025_ANNEXURE_D_FileA_9.pdf) |
Annexure 'D' - Section 129 of CGST Act | 121-123 | 121 - 122 | Processed | |
| 9 | Matched |
Annexure 'D-1' - True Copy of Section 130 of the CGST Act, 2017 as on the present date.
(WP_16785_2025_ANNEXURE_D1_FileA_10.pdf) |
Annexure (Statutory Excerpt) | 123-124 | 123 - 124 | Processed | |
| 10 | Matched |
Annexure 'E' - True Copy of the relevant extracts of the Minutes of the GST Council Meeting dated 14.03.2020.
(WP_16785_2025_ANNEXURE_E_FileA_11.pdf) |
Annexure 'E' (Minutes of GST Council Meeting dated 14.03.2020) | 125-131 | 125 - 131 | Processed | |
| 11 | Matched |
Annexure 'E-1' - True Copy of the Memorandum Explaining the Provisions of the Finance Bill, 2021.
(WP_16785_2025_ANNEXURE_E1_FileA_12.pdf) |
Memorandum (Annexure) | 132-135 | 132 - 135 | Processed | |
| 12 | Matched |
Annexure 'F' - True Copy of the Tax Invoice dated 28.02.2025 issued by the Petitioner.
(WP_16785_2025_ANNEXURE_F_FileA_13.pdf) |
Tax Invoice (Annexure) | 136-137 | 136 - 137 | Processed | |
| 13 | Matched |
Annexure 'F-1' - True Copy of the Consignment Note dated 28.02.2025 issued by the Transporter.
(WP_16785_2025_ANNEXURE_F1_FileA_14.pdf) |
Consignment Note (Annexure) | 138-139 | 138 - 139 | Processed | |
| 14 | Matched |
Annexure 'G' - True Copy of the Statements in Form GST MOV-1 dated 01.03.2025 recorded by the 1st Respondent.
(WP_16785_2025_ANNEXURE_G_FileA_15.pdf) |
Statement in Form GST MOV-1 | 140-145 | 140 - 145 | Processed | |
| 15 | Matched |
Annexure 'G-1' - True Copy of the Order for Physical Inspection/Verification in Form GST MOV-2 dated 01.03.2025 passed by the 1st Respondent.
(WP_16785_2025_ANNEXURE_G1_FileA_16.pdf) |
Order for Physical Inspection/Verification (Annexure) | 146-149 | 146 - 149 | Processed | |
| 16 | Matched |
Annexure 'H' - True Copy of the Order in Form GST MOV-3 dated 03.03.2025 passed by 3rd Respondent.
(WP_16785_2025_ANNEXURE_H_FileA_17.pdf) |
Order in Form GST MOV-3 | 150 | 150 | Processed | |
| 17 | Matched |
Annexure 'J' - True Copy of the Physical Inspection/Verification Report in Form GST MOV 04 dated 06.03.2025.
(WP_16785_2025_ANNEXURE_J_FileA_18.pdf) |
Physical Inspection/Verification Report (Annexure) | 151-152 | 151 - 154 | Processed | |
| 18 | Matched |
Annexure 'K' - True Copy of the Letter dated 13.03.2025 issued by the Petitioner.
(WP_16785_2025_ANNEXURE_K_FileA_19.pdf) |
Letter (Annexure K) | 155-157 | 155 - 157 | Processed | |
| 19 | Matched |
Annexure 'L' - True Copy of the Summons to transporter dated 18.03.2025.
(WP_16785_2025_ANNEXURE_L1_FileA_21.pdf) |
Summons to transporter | 158-159 | 158 - 159 | Processed | |
| 21 | Matched |
Annexure 'M' - True Copy of the Show Cause Notice in Form GST MOV-10 dated 15.04.2025 issued by the 1st Respondent.
(WP_16785_2025_ANNEXURE_M_FileA_22.pdf) |
Show Cause Notice (Annexure) | 162-175 | 160 - 195 | Processed | |
| 22 | Matched |
Annexure 'N' - True Copy of the Reply dated 22.04.2025 filed by the Petitioner.
(WP_16785_2025_ANNEXURE_N_FileA_23.pdf) |
Reply | 148-241 | 196 - 209 | Processed | |
| 23 | Matched |
Annexure 'P' - A true copy of the Circular dated 05.07.2017 bearing No. 3/3/2017 issued by Respondent No.6.
(WP_16785_2025_ANNEXURE_P_FileA_24.pdf) |
Circular (Annexure) | 212-214 | 210 - 212 | Processed | |
| 24 | Matched |
Vakalath of the Petitioner.
(WP_16785_2025_VAKALATH_OF_THE_PETIONER_FileA_25.pdf) |
Vakalatnama | 245-248 | 213 - 216 | Processed | |
| 25 | Matched |
Interlocutory Application filed on behalf of the Petitioner under Section 151 of the Code of Civil Procedure, 1908, for dispensation with production of the originals/certified copies of Annexure 'A' and 'B' (I.A No.1/2025).
(WP_16785_2025_IA_FIELD_ON_BEHALF_FileA_26.pdf) |
Interlocutory Application | 249-253 | 217 - 220 | Processed | |
| 26 | Matched |
Affidavit of Mr. Sandeepani A Neglur to I.A No.1/2025.
(WP_16785_2025_AFFIDAVIT_OF_MR_SANDEEPANI_FileA_27.pdf) |
Affidavit in Support of I.A. | 252-254 | 221 - 223 | Processed | |
| 27 | Matched |
Summons dated 14.03.2025 under Section 70 of the KGST/CGST Act
(WP_16785_2025_ANNEXURE_L_FileA_20.pdf) |
Summons (Annexure) | N/A | 224 - 225 | Processed | |
| 28 | Matched |
Examiner's Report for Writ Petition WP 17294/2025
(WP_16785_2025_CHECK_SLIP_FileA_31.pdf) |
Examiner's Report | N/A | 226 - 231 | Processed | |
| 29 | Matched |
Memo for Posting dated 10.06.2025 requesting listing of the writ petition
(WP_16785_2025_MEMO_FOR_POSTING_FileA_29.pdf) |
Memo for Posting | N/A | 232 | Processed | |
| 30 | Matched |
Office Note / Order Sheet dated 11.06.2025
(WP_16785_2025_OFFICE_NOTES_FileA_30.pdf) |
Office Note / Order Sheet | N/A | 233 - 235 | Processed | |
| 31 | Matched |
Presentation Form listing submitted documents in W.P. No. 16785/2025
(WP_16785_2025_PRESENTATION_FORMS_FileA_28.pdf) |
Presentation Form | N/A | 236 - 237 | Processed |
68. The Petitioner, therefore, most humbly prays that this Hon’ble Court may kindly be pleased to issue a writ, order or direction: (i) Quashing the impugned Order of Detention dated 06.03.2025 bearing No. JCCT(VIG)/CTO(VIG)-32/GCE-36/2024-25 passed by the 1st Respondent in Form GST MOV 6 under Section 129(1) of the Central Goods and Services Tax Act, 2017, Karnataka Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017 (Annexure 'A'); (ii) Quashing the impugned Order of confiscation dated 03.06.2025 bearing No. CTO(VIG)-32/VIG/GCE-36/2024-25 passed by the 1st Respondent in Form GST MOV 11 under Section 130 of the Central Goods and Services Tax Act, 2017, read with the relevant provisions of the Karnataka Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 and the Goods and Services (Compensation to States) Act (Annexure 'B'); (iii) Directing the 1st Respondent and the 4th Respondent to immediately effect the release of the goods and conveyance bearing no. RJ-14-GN-2272 to the Petitioner from the premises of the Commercial Taxes Department, Siddeshwara Bhadavane, Tumkuru; (iv) Declaring that the interception, detention/seizure and confiscation of the Petitioner’s goods and conveyance bearing no. RJ-14-GN-2272 by the 1st Respondent are wholly bad in law and on facts, arbitrary and unconstitutional; and (v) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.
To seek quashing of the impugned orders of detention and confiscation, release of perishable goods, and declaration of departmental action as arbitrary and unconstitutional.
Challenge to the legality and validity of orders of detention and confiscation of goods and conveyance under Sections 129 and 130 of the CGST/KGST/IGST Acts, 2017, on grounds of procedural irregularity, violation of natural justice, and constitutional rights.
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