https://www.taxtmi.com/highlights?id=61574 Detention of goods alongwith vehicle - gold ornaments - confiscation of goods - proceedings initiated under Section 129 as well as under Section 130 of the Central Goods and Service Tax Act 2017 - Whether the transport of gold was with an intention to evade tax or not is a matter which requires appreciation of disputed facts and hence the statutory authority will have to consider the same after appreciating the facts. - This is not a fit case for invoking the extraordinary jurisdiction under Article 226 of the Constitution of India. Hence there is no merit in this writ petition - HC en-us Fri, 21 Jan 2022 13:49:49 +0530 Fri, 21 Jan 2022 13:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61574 Detention of goods alongwith vehicle - gold ornaments - confiscation of goods - proceedings initiated under Section 129 as well as under Section 130 of the Central Goods and Service Tax Act 2017 - Whether the transport of gold was with an intention to evade tax or not is a matter which requires appreciation of disputed facts and hence the statutory authority will have to consider the same after appreciating the facts. - This is not a fit case for invoking the extraordinary jurisdiction under Article 226 of the Constitution of India. Hence there is no merit in this writ petition - HC Highlights GST Fri, 21 Jan 2022 13:49:49 +0530 https://www.taxtmi.com/highlights?id=61574