9911796707
TMI Blog2021 (4) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner b) issue a writ of certiorari or any other appropriate writ/order/direction in the nature of Certiorari and thereby be pleased to quash and set aside the Adjudication Order No.108/2020-2021.'' 3. Learned counsel appearing for the petitioner drew my attention to Ext.P2 notice and argued that the respondent department has not followed the provisions of Section 129 of the Central Goods and Services Tax Act, 2017. He contended that Ext.P2 notice reflects that the goods viz-a-viz jewellery items were seized and detained by the respondent authorities and as such, the respondent authority was duty bound to issue notice as envisaged under Section 129(3) of the GST Act, specifying the tax and penalty payable and then to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avention of the provisions of the said Act or Rules while the goods were in transit. Irregularity in transport of goods by contravening the provisions of the said Act and Rules result in action under Section 129 of the GST Act. Therefore, according to the learned Government Pleader, the petition is devoid of merit and the same is liable to be dismissed. 6. I have considered the submissions so advanced and perused the materials placed before me. 7. Perusal of section 129 of the GST Act, 2017 makes it clear that the authorities under the Act are vested with powers to detain or seize and after detention or seizure to proceed further in the matter for assessing the tax and penalty, in case if it is found that the person transporting the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to carry gold ornaments of 130 grams, 300 grams and 500 grams. Those authority letters were not having source of law. On these facts, the respondent authority came to the conclusion that the goods i.e., gold jewellery were being supplied and received in contravention of the provisions of the GST Act and Rules made thereunder, with intend to avoid payment of tax and accordingly, notice under Section 130 of the GST Act came to be issued. 9. The impugned order Ext.P5 shows that petitioner filed reply to that notice on 15.12.2020 and he was heard in pursuant to that notice. By Ext.P5 impugned order, the Sales Tax Officer (Intelligence) came to the conclusion that detained goods are liable for confiscation in pursuant to the provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
