https://www.taxtmi.com/caselaws?id=418467 The HC dismissed a writ petition challenging an order under Section 130 of CGST Act that seized gold ornaments due to missing documentation. The court found the case involved disputed facts regarding the petitioner's intent to evade tax, making it unsuitable for intervention under Article 226. The court noted that the impugned order contained factual determinations supporting the conclusion of tax evasion intent. The petitioner was directed to pursue the statutory remedy of filing an appeal under Section 107 of the CGST Act instead of seeking judicial review. en-us Tue, 25 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418467 The HC dismissed a writ petition challenging an order under Section 130 of CGST Act that seized gold ornaments due to missing documentation. The court found the case involved disputed facts regarding the petitioner's intent to evade tax, making it unsuitable for intervention under Article 226. The court noted that the impugned order contained factual determinations supporting the conclusion of tax evasion intent. The petitioner was directed to pursue the statutory remedy of filing an appeal under Section 107 of the CGST Act instead of seeking judicial review. Case-Laws GST Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418467