2022 (8) TMI 1043

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....br>D. B. Civil Writ Petition No. 8892/2018 - -<br>GST<br>Hon&#39;ble Mr. Justice Sandeep Mehta And Hon&#39;ble Mr. Justice Kuldeep Mathur For the Petitioner(s) : Mr. Sharad Kothari. For the Respondent(s) : Mr. Hemant Dutt. ORDER The petitioner herein has approached this Court through this writ petition for assailing the order whereby, the vehicle of the petitioner (GJ-09-Y-9808) was de....

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....the Government of India. He placed reliance on the judgment rendered by the Kerala High Court in the case of M/s. Podaran Foods India Private Limited vs. State of Kerala reported in 2021 (1) TMI 552 and urged that a mere suspicion of mis-classification of goods cannot be the basis for detention under Section 129 of the CGST Act. On these submissions, learned counsel Shri Kothari implored the Co....

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.... the E-Way Bill was mere Rs.6,42,600/- whereas, the rate of new Aluminum sections weighing 6300 Kgs. would be Rs.11,02,500/-. Shri Dutt relied upon the Supreme Court Judgment in the case of the Assistant Commissioner of State Tax & Ors. vs. M/s. Commercial Steel Limited (Civil Appeal No.5121 of 2021) decided on 03.09.2021 and urged that the questioned show cause notice is appealable under Section ....

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.... Considering the facts of the case at hand, it is clear that by portraying the goods in transit to be Aluminum scrap in the documents, the petitioner was indulging in blatant evasion of GST. By no stretch of imagination, can brand new Aluminum sections be placed on equivalence with Aluminum scrap. Apparently thus, the goods in question were fraudulently described as Aluminum scrap and hence, th....