VENKATESHWARA TRADERS v. THE UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sanjeev Prakash Sharma, Acting Chief Justice & Sangeeta Sharma, Justice
VENKATESHWARA TRADERS
v.
THE UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 12413/2025 WITH D.B. CIVIL WRIT PETITION No. 12596/2025, D.B. CIVIL WRIT PETITION No. 12598/2025 dated 16.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 130
Decision : In favour of assessee
Confiscation of goods – Penalty and fine aggregating substantial amount imposed in MOV-11 – Summons issued but only written reply filed, no personal appearance – Petitioner claimed Section 130 provisions inapplicable – Factual disputes including alleged sham transactions require detailed examination – Held: Writ petitions disposed – Goods released on furnishing bank guarantee/solvency security equivalent to invoice value within 15 days – Merits of demand to be independently adjudicated within 3 months considering replies/documents.
Represented By:
Counsel for the Petitioner: Raaghul, Adv. (Through VC) with Niraj Kumar Yadav, Adv.
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