2023 (8) TMI 523

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 'KGST Act/CGST Act']/Section 20 of the Integrated Goods and Services Tax, Act, 2017 [for short, 'IGST Act']/Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 [for short, 'GST Act']. The petitioner has also called in question the provisions of Sections 129 and 130 of the KGST/CGST Act. 2. Sri. Govindraya Kamath K., the learned counsel for the petitioner, is categorical that the petitioner would not pursue the petition insofar as the challenge to the statutory provisions but the petitioner's grievance as against the initiation of proceedings and the confiscation order dated 17.04.2021 under Section 130 of the KGST Act/CGST Act/Section 20 of the IGST Act/Section 11 of the GST Act must be examined by this Court in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Additional Government Advocate, submits that the petitioner, who is enjoined in law to discharge the burden of showing that there is no connivance, has filed a perfunctory affidavit only stating that it is the owner of the subject vehicle. This would be a very general statement, and general statements will not help the petitioner in discharging the burden of showing that there is no connivance. 6. On perusal of the records, Sri. K. Hemakumar is called upon to respond as to whether there must be a further enquiry with due opportunity to the petitioner as in very similar circumstances, this Court has called upon the concerned respondent to extend due opportunity by way of personal hearing and decide on the question of connivance. Sri. K. H....