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Dismissal of Writ Petition on GST Act Sections 129 & 130: Fresh Hearing Granted The court dismissed the writ petition challenging proceedings under Sections 129 and 130 of the Central Goods and Service Tax Act 2017. It held that the ...
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Dismissal of Writ Petition on GST Act Sections 129 & 130: Fresh Hearing Granted
The court dismissed the writ petition challenging proceedings under Sections 129 and 130 of the Central Goods and Service Tax Act 2017. It held that the matter involved disputed facts regarding the intention to evade tax, which should be considered by the statutory authority. The petitioner was granted a fresh hearing opportunity to present their case for proper adjudication in accordance with the law.
Issues: Challenge to proceedings under Section 129 and Section 130 of the Central Goods and Service Tax Act 2017.
Analysis: The petitioner, a goldsmith from Rajasthan, was detained by the Sub-Inspector of Police in Kerala while carrying gold jewelry for display. The respondent seized the gold ornaments and issued an order of detention under Section 129(1) of the CGST Act. The petitioner contended that there was no intention to evade tax and sought release of the goods by paying applicable tax and penalty under Section 129(1).
The petitioner argued that there was no material to assume an intention to evade tax as required under Section 130 of the CGST Act. The Government Pleader contended that the petitioner lacked documents to prove the purpose of transporting the gold ornaments, leading the respondent to suspect tax evasion. It was emphasized that the jurisdiction under Article 226 of the Constitution of India could not be invoked in the presence of disputed facts, and the petitioner should seek an order of adjudication under Section 130.
The court observed that the reason for initiating proceedings under Section 130 was provided by the respondent, and the matter involved disputed facts regarding the intention to evade tax. The court held that such matters should be considered by the statutory authority after appreciating the facts, making it unsuitable for the court's intervention under Article 226. The court dismissed the writ petition, directing the respondent to provide the petitioner with a fresh hearing opportunity.
In conclusion, the court dismissed the writ petition, stating that the matter required adjudication by the statutory authority due to disputed facts regarding tax evasion intention. The petitioner was granted a fresh hearing opportunity to present their case, emphasizing the need for proper adjudication in accordance with the law.
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