PARAMJEET SAINI Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has called in question the fifth respondent's confiscation order dtd. 5/2/2021 [Annexure-A1] under Sec. 130 of the Karnataka Goods and Services Tax Act, 2017. It is undisputed that the fifth respondent can consider the request for release of the vehicle only if there is adjudication on the petitioner's connivance in, or the knowledge of, the misuse of the registered vehicle. The petitioner is the registered owner who has made over the subject vehicle to a transporter.

(2.) In similar circumstances, this Court has granted leave to the concerned to file appropriate affidavit before the fifth respondent to place on record the circumstances that would belie any connivance by the petitioner in, or the petitioner's knowledge of, the misuse of the vehicle while calling upon the fifth respondent to pass suitable orders in the light of such affidavit.

(3.) This Court is of the considered view that the petitioner must be granted liberty to file such affidavit before the fifth respondent and call upon the fifth respondent to pass suitable orders in accordance with law within the timeframe. Hence the following: