2025 (1) TMI 205

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.... JASMINE M.M., GOVERNMENT PLEADER JUDGMENT Petitioner has approached this Court challenging Ext.P4 order issued under Section 130 of the CGST/SGST Act. According to the petitioner, the petitioner was a registered dealer in the CGST/SGST Acts and the registration of the petitioner had been canceled with effect from 11.10.2023. According to the petitioner, the petitioner was dealing in paints an....

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....s culminated in Ext.P4 order imposing on the petitioner the liability to pay penalty of Rs. 29,084/- and a fine in lieu of confiscation of Rs. 1,61,580/- in respect of the conveyance. 2. The learned counsel appearing for the petitioner submits that the proceedings culminating in Ext.P4 order are totally without jurisdiction and cannot be sustained in law. He submitted that since the registration ....

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....he peculiar facts and circumstances of the case, it could not be said that there is violation of law in transportation of the goods. 3. The learned Government Pleader vehemently opposes the grant of any relief to the petitioner. It is submitted that in the statement given by the petitioner initially, the case of the petitioner was that the goods were being transported from his shop to his godown.....

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....ration had already been canceled and the goods that were being transported are items, the expiry date of which was already over and the goods have been taken over/purchased by a person named Lohi cannot be accepted for more reasons than one. Even assuming that the case of the petitioner now put forth before this Court is correct, the registered person (Mr.Lohi) ought to have transported the goods ....