| 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_16749_2025_LISTS_OF_DATES_AND_EVENTS_FileA_2.pdf) |
List of Dates and Synopsis | 01->05 | 1 - 5 | Processed | |
| 2 | Matched |
Memorandum of Writ Petition under Article 226 of Constitution of India.
(WP_16749_2025_MEMORANDUM_OF_WP_FileA_3.pdf) |
Memorandum of Writ Petition | 06->42 | 6 - 42 | Processed | |
| 3 | Matched |
Verifying affidavit to the petition.
(WP_16749_2025_VERIFICATION_AFFIDAVIT_FileA_4.pdf) |
Affidavit Verifying Petition | 43->44 | 43 - 44 | 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_16749_2025_ANNEXURE_A_FileA_5.pdf) |
Impugned Order (Annexure) | 45->53 | 45 - 53 | 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_16749_2025_ANNEXURE_B_FileA_6.pdf) |
Impugned Order (Annexure) | 54->115 | 54 - 115 | Processed | |
| 6 | Matched |
Annexure "C" - True Copy of the Circular bearing No. 41/15/2018-GST dated 13.04.2018.
(WP_16749_2025_ANNEXURE_C_FileA_7.pdf) |
Government Circular (Annexure) | 116->120 | 116 - 120 | Processed | |
| 7 | Matched |
Annexure "C-1" - True Copy of the Circular bearing No. 49/23/2018-GST dated 21.06.2018.
(WP_16749_2025_ANNEXURE_C1_FileA_8.pdf) |
Circular (Annexure) | 121 | 121 | Processed | |
| 8 | Matched |
Annexure "D" - True Copy of Section 129 of the CGST Act, 2017 as on the present date.
(WP_16749_2025_ANNEXURE_D_FileA_9.pdf) |
Annexure (Statutory Provision) | 122->123 | 122 - 123 | Processed | |
| 9 | Matched |
Annexure "D-1" - True Copy of Section 130 of the CGST Act, 2017 as on the present date.
(WP_16749_2025_ANNEXURE_D1_FileA_10.pdf) |
Annexure D-1 (Section 130 of CGST Act) | 124->125 | 124 - 125 | Processed | |
| 10 | Matched |
Annexure "E" - True copy of the relevant extracts of the Minutes of the GST Council Meeting dated 14.03.2020.
(WP_16749_2025_ANNEXURE_E_FileA_11.pdf) |
Annexure "E" - True copy of the relevant extracts of the Minutes of the GST Council Meeting dated 14.03.2020. | 126->132 | 126 - 132 | Processed | |
| 11 | Matched |
Annexure "E-1" - True copy of the Memorandum Explaining the Provisions of the Finance Bill, 2021
(WP_16749_2025_ANNEXURE_E1_FileA_12.pdf) |
Memorandum Explaining the Provisions of the Finance Bill, 2021 | 133->136 | 133 - 136 | Processed | |
| 12 | Matched |
Annexure "F" - True Copy of the Tax Invoice dated 28.02.2025 issued by the Petitioner.
(WP_16749_2025_ANNEXURE_F_FileA_13.pdf) |
Tax Invoice (Annexure) | 137->138 | 137 - 138 | Processed | |
| 13 | Matched |
Annexure "F-1" - True Copy of the Consignment Note dated 28.02.2025 issued by the Transporter
(WP_16749_2025_ANNEXURE_F1_FileA_14.pdf) |
Consignment Note (Annexure 'F-1') | 139->140 | 139 - 140 | Processed | |
| 14 | Matched |
Annexure "G" - True Copy of the Statement in Form GST MOV-1 dated 01.03.2025 recorded by the 1st Respondent.
(WP_16749_2025_ANNEXURE_G_FileA_15.pdf) |
Statement in Form GST MOV-1 (Annexure) | 141->144 | 141 - 144 | 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_16749_2025_ANNEXURE_G1_FileA_16.pdf) |
Order for Physical Inspection (Annexure) | 145->150 | 145 - 150 | Processed | |
| 16 | Matched |
Annexure "H" - True Copy of the Order in Form GST MOV-3 dated 03.03.2025 passed by 3rd Respondent.
(WP_16749_2025_ANNEXURE_H_FileA_17.pdf) |
Order (Annexure) | 151 | 151 | Processed | |
| 17 | Matched |
Annexure "J" - True Copy of the Physical Inspection/Verification Report in Form GST MOV 04 dated 06.03.2025
(WP_16749_2025_ANNEXURE_J_FileA_18.pdf) |
Physical Verification Report (Annexure) | 152->155 | 152 - 155 | Processed | |
| 18 | Matched |
Annexure "K" - True Copy of the Summons to transporter dated 07.03.2025
(WP_16749_2025_ANNEXURE_K_FileA_19.pdf) |
Summons | 156->157 | 156 - 157 | Processed | |
| 19 | Matched |
Annexure "K-1" - True Copy of the Summons to owner of conveyance dated 07.03.2025
(WP_16749_2025_ANNEXURE_K1_FileA_20.pdf) |
Summons | 158->159 | 158 - 159 | Processed | |
| 20 | Matched |
Annexure "L" - True Copy of the Letter dated 13.03.2025 issued by the Petitioner.
(WP_16749_2025_ANNEXURE_L_FileA_21.pdf) |
Letter (Annexure) | 160->162 | 160 - 162 | Processed | |
| 21 | Matched |
Annexure "M" - True Copy of the Letter dated 16.03.2025 issued by the Petitioner.
(WP_16749_2025_ANNEXURE_M_FileA_22.pdf) |
Letter (Annexure) | 163->164 | 163 - 166 | Processed | |
| 22 | Matched |
Annexure "N" - True Copy of the Show Cause Notice in Form GST MOV-10 dated 15.04.2025 issued by the 1st Respondent.
(WP_16749_2025_ANNEXURE_N_FileA_23.pdf) |
Show Cause Notice in Form GST MOV-10 (Annexure) | 165->208 | 167 - 208 | Processed | |
| 23 | Matched |
Annexure "P" - True Copy of the Reply dated 22.04.2025 filed by the Petitioner.
(WP_16749_2025_ANNEXURE_P_FileA_24.pdf) |
Reply to Notice (Annexure P) | 209->232 | 209 - 222 | Processed | |
| 24 | Matched |
Annexure "Q" - A true copy of the Circular dated 05.07.2017 bearing no. 3/3/2017 issued by Respondent No. 6
(WP_16749_2025_ANNEXURE_Q_FileA_25.pdf) |
Government Circular (Annexure) | 233->235 | 223 - 225 | Processed | |
| 25 | Matched |
Vakalath of the Petitioner.
(WP_16749_2025_VAKALATH_FileA_26.pdf) |
Vakalatnama | 236->238 | 226 - 229 | Processed | |
| 26 | 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" (No. 1/2025)
(WP_16749_2025_OFFICE_NOTES_FileA_31.pdf) |
Interlocutory Application (Dispensation with Production of Originals/Certified Copies) | 230->238 | 230 - 232 | Processed | |
| 27 | Matched |
Affidavit of Mr. Sandeepani A Nelgur to IA No. 1/2025
(WP_16749_2025_IA_FileA_27.pdf) |
Affidavit in Interlocutory Application | 239->245 | 233 - 236 | Processed | |
| 28 | Matched |
Affidavit to the IA for Dispensation
(WP_16749_2025_AFFIDAVIT_FileA_28.pdf) |
Affidavit (Dispensation) | N/A | 237 - 239 | Processed | |
| 29 | Matched |
Examiner’s Report verifying compliance with Writ Proceedings Rules
(WP_16749_2025_CHECK_SLIP_FileA_32.pdf) |
Examiner’s Report | N/A | 240 - 244 | Processed | |
| 30 | Matched |
Memo for Posting requesting urgent listing of the writ petition
(WP_16749_2025_MEMO_FOR_POSTING_FileA_30.pdf) |
Memo for Posting | N/A | 245 | Processed | |
| 31 | Matched |
Presentation Form for filing Writ Petition and related court fees
(WP_16749_2025_PRESENTATION_FORMS_FileA_29.pdf) |
Presentation Form | N/A | 246 - 247 | Processed |
69. 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-37/2024-25 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-37/2024-25 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 release the goods and conveyance bearing no. KA-51-AB-2059 to the Petitioner from the premises of the Commercial Taxes Department, Siddeshwara Bhadanave, Tumakuru; (iv) Declaring that the interception, detention and confiscation of the Petitioner's goods and conveyance bearing no. KA-51-AB-2059 by the 1st Respondent and all the proceedings in respect of the same 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 and proper in the facts and circumstances of the case, and in the interests of justice and equity.
To seek judicial review of the impugned detention and confiscation orders under the GST Acts, challenge their legality, and secure release of the detained perishable goods and conveyance.
Writ petition under Article 226 of the Constitution of India challenging the legality of detention and confiscation orders passed under the CGST/KGST/IGST Acts in respect of a consignment of arecanut, and seeking immediate release of perishable goods and conveyance.
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