CAV ORDER

The petitioner, a proprietorship concern is at the doors of this Court calling in question orders dated 25.11.2024 and 30.11.2024, both passed by the third respondent seeking extension of time for physical verification; a confiscation order dated 24.12.2024, passed by the fourth respondent; a consequent direction against the impugned auction notice of the confiscating material, all of which are issued on the score that they are without jurisdiction and a consequential mandamus is also sought for release of goods and vehicle without any condition.

2. Shorn of unnecessary details, facts in brief, germane, are as follows:

The petitioner is said to be the owner of certain goods – Arecanut, in the case at hand, which were to be supplied to one Pooja enterprises and it being transported, in a vehicle bearing registration No.KA-63, 3260. It is the case of the petitioner that prior to the movement of the goods as aforesaid, the petitioner has generated an invoice and handed over to the driver of the said vehicle but the e-way bill could not be generated due to network issues. The consignment and vehicle were intercepted by the fourth respondent - Commercial Tax Officer, (Enforcement