SANCHAR TELESYSTEMS LIMITED Vs. COMMERCIAL TAX OFFICER VIGILANCE-4 Bengaluru

IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 21ST DAY OF OCTOBER 2020
BEFORE
THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD
WRIT PETITION NO. 10589/2020 (T/RES)

BETWEEN :

SANCHAR TELESYSTEMS LIMITED
HAVING ITS REGISTERED ADDRESS AT
GROUND FLOOR, A-78,
OKHLA INDUSTRIAL AREA
REPRESENTED BY ITS
AUTHORIZED SIGNATORY.
... PETITIONER

(BY SRI. GOVINDRAYA KAMATH.K., ADVOCATE)
AND :

1. COMMERCIAL TAX OFFICER VIGILANCE-4 VTK-2, KORAMANGAL VIVEKNAGAR BENGLAURU - 560 047.

2. JOINT COMMISSIONER OF GOODS AND SERVICES TAX (APPEALS-5)BMTC COMPLEX, SHANTINAGAR BENGALURU – 560 027.... RESPONDENTS (BY SRI. HEMA KUMAR., AGA)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDERS DATED 21.12.2019, PASSED BY THE R-2,UNDER SECTION 107(11) OF THE KGST ACT AS PER ANNEXUREA AND A1 RESPECTIVELY AND CONSEQUENTIALLY IMPUGNED ORDERS DATED 20.02.2019 PASSED BY THE R-1 UNDER SECTION 129(3) OF KGST/CGST ACT AS PER ANNEXURE-A2 AND A3 RESPECTIVELY.

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

The petitioner is registered as a dealer under the Delhi Service Tax Act, and is engaged in, amongst others, trading and importing of hand held walkie-talkie sets. The petitioner has filed this petition impugning.

• the orders dated 20.02.2019 under the provisions of Section 129(3) of the Karnataka Goods and Service Tax Act, 2017 (for short, ‘the KGST Act’) in JCCT (VIG)/CTO(VIG)-40/SRS/INS-15/2018-19 (Annexure – A2) and JCCT(VIG)/CTO(VIG)-40/SRS/INS-16/2018-19 (Annexure A3), and

• the subsequent orders dated 21.12.2090 in the corresponding appeal proceedings under Section 107(11) of the KGST Act in GST.AP.17/18-19 (Annexure-A1) and GST.AP.18/18-19 (Annexure-A) by the second respondent.

2. The petitioner asserts that it imports walkie-talkie sets only for supply to the Police and the other Government Security Departments across India. A consignment of these walkie-talkies is imported from M/s JVC Kenwood Corporation, Japan and dispatched to Bangalore Airports Custom Authority from Singapore Airport. The petitioner has obtained clearance from the Customs Authority after paying applicable IGST and basic customs duty as provided in the Bills of Entry. However, the present dispute is because the CTO has commenced proceedings under section 129 of the KGST Act culminating with the impugned orders after the Commercial Tax Officer (Vigilance-40), Bengaluru (for short,‘the CTO’) detained one of the vehicles viz., the vehicle bearing bearing Registration No KA-04-AB-9470 (for short, ‘the vehicle’) hired by the petitioner for transportation of these walkie-talkie sets (for easy reference, ‘the consignment’).

To know more in details find the attachment file