2021 (8) TMI 659

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent/S: Smt. DR. Thushara James, Senior Government Pleader JUDGMENT Heard both sides. 2. Learned counsel appearing for the petitioner submits that the petitioner is a goldsmith by profession and he used to take orders from the jewellers for the purpose of manufacturing the gold ornaments on labour charge basis. It is further submitted that the petitioner wanted to display some ornaments ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s held that straight away no action under Section 130 of the GST Act can be taken and for initiating such action, there must be an element of mens rea. It is further submitted that even Hon'ble Gujarat High Court has held that mere suspicion is not sufficient to initiate action under Section 130 of the GST Act. It is submitted that the quantity of gold is a small quantity and respondents have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of section 130 of the Central Goods and Services Tax Act or the integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017 and why t....