https://www.taxtmi.com/caselaws?id=411081 The High Court dismissed the petition filed by a goldsmith seeking relief against a notice for confiscation and penalty under Section 130 of the CGST Act, 2017. The court emphasized that mens rea is not a prerequisite for such action, and the proper officer must determine intent after providing a hearing. The petitioner was instructed to approach the proper officer first before seeking judicial intervention, as the court deemed the petition premature. The court highlighted the importance of engaging with the proper officer and presenting a case before seeking relief from the High Court. en-us Wed, 04 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411081 The High Court dismissed the petition filed by a goldsmith seeking relief against a notice for confiscation and penalty under Section 130 of the CGST Act, 2017. The court emphasized that mens rea is not a prerequisite for such action, and the proper officer must determine intent after providing a hearing. The petitioner was instructed to approach the proper officer first before seeking judicial intervention, as the court deemed the petition premature. The court highlighted the importance of engaging with the proper officer and presenting a case before seeking relief from the High Court. Case-Laws GST Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411081