[Cites 2, Cited by 0]
Karnataka High Court
M/S Emmanuvel Scrap Works Private ... vs Commercial Tax Officer ... on 18 March, 2026
Author: S.Sunil Dutt Yadav
Bench: S.Sunil Dutt Yadav
-1-
NC: 2026:KHC:15828
WP No. 4451 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18TH DAY OF MARCH, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 4451 OF 2026 (T-RES)
BETWEEN:
1. M/S EMMANUVEL SCRAP WORKS PRIVATE LIMITED,
REP BY SRI ESSAIYA EMMANUVEL,
NO. 221, 222/1, METRO CITY PARK ROAD,
RAJAKUPPAM ROAD, AYANAMBAKKAM,
CHENNAI, TIRUVALLUR, TAMIL NADU - 600 095
E-MAIL: [email protected]
2. M/S SRI LAKSHMI VENKATESHWARA ENTERPRISES,
REPRESENTED BY PROP. SMT GURAMMA CHITTUR,
PLOT NO 216 SY NO 36, GROUND FLOOR,
KAIVARA HOBLI, CHINTHAMANI TALUK,
MASTENAHALLI INDUSTRIAL AREA - 563 128
Digitally signed
by VIJAYA P ...PETITIONERS
Location: HIGH
COURT OF (BY SRI. SHREEHARI., ADVOCATE)
KARNATAKA
AND:
1. COMMERCIAL TAX OFFICER (ENFORCEMENT)-2
OFFICE OF THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (ENFORCEMENT),
ANTHARAGANGE ROAD, KUVEMPUNAGAR,
KOLAR - 563 101.
-2-
NC: 2026:KHC:15828
WP No. 4451 of 2026
HC-KAR
2. COMMISSIONER OF COMMERCIAL TAXES,
OFFICE OF THE COMMISSIONER OF
COMMERCIAL TAXES (KARNATAKA),
VANIJYA THERIGE KARYALAYA, GANDHI NAGAR,
KALIDASA ROAD,
BENGALURU - 560 009
...RESPONDENTS
(BY SRI. HEMAKUMAR, ADDITIONAL GOVERNMENT
ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO I. ORDER
OR DIRECTION TO SET ASIDE ORDER NO CTO(ENF
2)/KLR/JCM/GST/CONFISC.ORDER/K-18/2025-26 DATED
18.11.2025 RELATING TO VEHICLE BEARING
REGISTRATION NO. KA-07-B-2835 (ANNEXURE-C1) AND
ETC.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
-3-
NC: 2026:KHC:15828
WP No. 4451 of 2026
HC-KAR
ORAL ORDER
The petitioners have sought for setting aside of the
order at Annexure-C1, which is an order of demand of
penalty and fine and the petitioners have also sought for
setting aside of the order at Annexure-C2, which is also an
order of demand of penalty and fine.
2. It is the case of the petitioners that the
petitioner were not served with the summons and due to
certain bona fide lapse, they were not able to participate in
the proceedings. In light of the consequences that would
flow by virtue of the order passed, the petitioners request
that the orders may be set aside and an opportunity of
hearing be afforded. It is further submitted that the orders
passed do not indicate who has to pay the penalty and fine
and in light of such ambiguity, the matter may be remitted
for reconsideration.
NC: 2026:KHC:15828
HC-KAR
3. Sri. Hemakumar, learned Additional
Government Advocate submits that there are serious
allegations against the petitioners, as would be made out
in the orders.
4. Heard both sides. The only request of the
petitioners is that it will be appropriate to afford a fresh
opportunity to make out their case before the authority, as
they did not participate in the proceedings, being unaware
of the notices that are stated to have been issued.
5. The observations made insofar as non-service
of notice, it is clarified as regards the petitioner No.1.
6. It is further submitted that even otherwise, the
orders does not specify as to who has to pay the penalty
and fine, as it is addressed to five persons. Accordingly, it
is submitted that, if an opportunity is afforded, the
petitioners would place their case before the authority and
also make out a case for specification as to on whom the
liability to satisfy the penalty and fine would lie.
NC: 2026:KHC:15828
HC-KAR
7. Taking note of the contentions raised, while
also keeping in mind the submission of the learned AGA
that certain allegations are made and that the goods
cannot be released till the final adjudication, it would be
appropriate to keep the orders at Annexures-C1 and C2 in
abeyance. The petitioners to appear before respondent
No.1 and make out their case. Respondent No.1 may, after
hearing the petitioners, reconsider the matter and pass a
fresh order. Upon a fresh order being passed, the said
order will supersede the earlier order.
8. The direction to keep the orders at Annexures-
C1 and C2 in abeyance is passed in light of the assertion
by the learned AGA that, if the orders are set aside and
remitted, the petitioners may have a right to seek for
release of the goods. Accordingly, while reconsidering the
matter, the authority is free to take an independent
decision.
NC: 2026:KHC:15828
HC-KAR
9. All contentions are kept open. The contention of
the petitioners regarding bifurcation of liability towards
penalty and fine may be looked into by the authority
appropriately.
10. Accordingly, the petition is disposed of.
Sd/-
(S SUNIL DUTT YADAV)
JUDGE
SHS
List No.: 1 Sl No.: 8
