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2023 (6) TMI 829 - KARNATAKA HIGH COURTConfiscation of vehicle alongwith goods - Evasion of GST in connivance with the transporter or not? - Rectification of error apparent on the face of the record as contemplated u/s 161 of the KGST Act - HELD THAT:- This Court will have to decide on whether the third respondent must be directed to consider the petitioner’s application dated 18.11.2022 notwithstanding certain typographical errors, and whether the petitioner must be reserved with liberty to file affidavit to establish his case that he has not connived with the transporter and therefore there cannot be confiscation of the subject vehicle. If the rectification application is considered and adjudicated, the question of considering connivance may not survive. However, for complete adjudication, the respondents must consider the question of connivance so that the petitioner can pursue all grounds for complete adjudication. The petition stands disposed of, directing the third respondent to simultaneously adjudicate on the petitioner’s rectification application dated 18.11.2022 notwithstanding the errors in mentioning the vehicle number in certain places in the application.
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