2021 (12) TMI 1038

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....nts: By Dr. Thushara James, Sr. Govt. Pleader JUDGMENT Petitioner is a dealer in gold jewellery. He challenges the proceedings initiated under section 130 of the Central Goods and Services Tax Act, 2017 (for short 'the Act'). 2. On 04.03.2021, petitioner allegedly carried 1033.630 gms of gold ornaments to Mangalore by train. When he reached near the Palakkad Junction Railway Station, a ....

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....ents by the petitioner without any of the mandatory documents prescribed under section 31 of the Act read with rule 55 of the CGST Rules, 2017, was done with an intention to evade the payment of tax. The aforesaid order dated 20.03.2021 was challenged by the petitioner in this writ petition initially. 5. While so, taking recourse to sub section (7) of section 130 of the Act, a final intimation wa....

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....o evade tax. It was argued that other than a mere expression in words by the Proper Officer in Ext.P5 that "there was an intention to evade tax", there was nothing on record to come to a statutory conclusion regarding any attempt to evade tax. It was further pointed out that the omission to carry the delivery challan by itself may only warrant an imposition of penalty and not confiscation of goods....

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....f the Constitution of India ought not to interfere. 9. I have considered the rival contentions. Ext.P5 order clearly endorses the satisfaction of the Proper Officer that the mandatory documents prescribed under section 31 of the Act read with rule 55 of the CGST Rules, 2017 was admittedly not available with the petitioner while transporting the huge quantity of gold ornaments. After conducting a ....