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TMI Blog2021 (12) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... , the officer came to the conclusion that absence of delivery challan and the circumstances attended therewith clearly showed an intention to evade tax without any ambiguity. The aforesaid conclusion is a finding of fact. This finding cannot be interfered with in exercise of the powers under Article 226, unless it is perverse or without anything explicitly contradicting such a finding. The question whether absence of mandatory documents in the particular case constitute an intention to evade tax or not is a matter within the realm of satisfaction of the Proper Officer. Interference in the satisfaction exercised by the Proper Officer, when the conclusion is supported by the circumstances surrounding the transaction, warrants no interferen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ornaments by the petitioner without any of the mandatory documents prescribed under section 31 of the Act read with rule 55 of the CGST Rules, 2017, was done with an intention to evade the payment of tax. The aforesaid order dated 20.03.2021 was challenged by the petitioner in this writ petition initially. 5. While so, taking recourse to sub section (7) of section 130 of the Act, a final intimation was given to the petitioner by Ext.P6, conveying that if petitioner fails to remit the amount demanded before 19.06.2021, the Proper Officer will initiate further steps to sell the confiscated gold ornaments in locally and deposit the sale proceeds with the Government in accordance with the statutory provisions. The writ petition was later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd further, in view of the factual disputes and the satisfaction of the Proper Officer regarding evasion of tax, this Court in exercise of the powers under Article 226 of the Constitution of India ought not to interfere. 9. I have considered the rival contentions. Ext.P5 order clearly endorses the satisfaction of the Proper Officer that the mandatory documents prescribed under section 31 of the Act read with rule 55 of the CGST Rules, 2017 was admittedly not available with the petitioner while transporting the huge quantity of gold ornaments. After conducting a hearing, pursuant to the notice issued, the officer came to the conclusion that absence of delivery challan and the circumstances attended therewith clearly showed an intention to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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