High Court of Karnataka
Vishal Singh v. Commercial Tax Officer (Enforcement)-25) (South Zone)
For assessee
WRIT PETITION NO. 15125 OF 2026 (T-RES)
The ruling in brief
Where goods and conveyance were detained due to quantity mismatch and penalty was paid as per appellate order while suo motu revision was pending, release was required on protective basis on deposit of appropriate securities
Provisions considered
Section 129, read with Sections 108 and 130, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950