https://www.taxtmi.com/caselaws?id=433381 Kerala HC dismissed petition challenging confiscation proceedings under Section 130 CGST/SGST Acts. Petitioner transported gold ornaments from Thrissur to Alleppy but showed documents only on mobile phone when intercepted by Railway Protection Force. Court found discrepancy between documented quantity and actual gold recovered (petitioner forgot 100 gms in pocket), providing sufficient grounds for department to suspect tax evasion. HC ruled no malice or jurisdictional defect existed in initiating Section 130 proceedings and declined merits review given available appellate remedies against adjudication order. en-us Wed, 18 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433381 Kerala HC dismissed petition challenging confiscation proceedings under Section 130 CGST/SGST Acts. Petitioner transported gold ornaments from Thrissur to Alleppy but showed documents only on mobile phone when intercepted by Railway Protection Force. Court found discrepancy between documented quantity and actual gold recovered (petitioner forgot 100 gms in pocket), providing sufficient grounds for department to suspect tax evasion. HC ruled no malice or jurisdictional defect existed in initiating Section 130 proceedings and declined merits review given available appellate remedies against adjudication order. Case-Laws GST Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433381