2022 (2) TMI 718

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....J, RAHUL A., APARNA ANIL AND NANCY PRABHAKAR RESPONDENTS: ADV.JASMINE M.M, GOVERNMENT PLEADER JUDGMENT BECHU KURIAN THOMAS, J. Petitioner challenges Ext.P17 order issued under Section 130 of the CGST Act, 2017. As per the averments in the writ petition, it is noticed that the gold ornaments belonging to the petitioner was intercepted by the respondents on 14.07.2021 and on verification....

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....the learned Government Pleader, Adv. M.M. Jasmine, who submitted that all contentions raised by the petitioner are matters of dispute which require an appreciation of facts. The assessing officer had also entered into a finding that there was intent to evade tax in the circumstances. According to the learned Government Pleader this was not a fit case where the remedy under Article 226 is available....