2020 (11) TMI 422

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.... 2020 (B) - -<br>GST<br>THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : BY ADVS. DR.K.P.PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI FOR THE RESPONDENT : R1-3 BY GOVERNMENT PLEADER R4-6 BY SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS JUDGMENT The petitioners are dealers, inter alia, in brass and copper scraps, having their busines....

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....a, and not in Coimbatore. While the detention of the goods may have been justified on the said ground, and based on the material available with the respondents to suggest that the transportation shown in the e-way bill was not the actual transportation of the goods in question, the respondents went further, and invoked the provisions of Section 130 of the GST Act, to serve a notice in FORM GST MOV....

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.... the learned Government Pleader appearing for the official respondents of the State. 4. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that while the respondents were justified in detaining the goods and the vehicle, based on the material that was available with them which clearly showed that the transportation undertaken by the petit....

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....it cannot be said that there was any intention to evade payment of tax because the tax liability, in either event, would be the same. That apart, there is no specific averment in the notice served on the petitioners, as regards any act or omission, that was suggestive of an intention to evade payment of tax. I therefore find that the proceedings initiated against the petitioners under Section 130 ....