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TMI Blog2022 (1) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... en a reason for initiating proceedings under Section 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, especially in the light of the fact that, petitioner was not in possession of any documents contemplated under law. Whether the transport of gold was with an intention to evade tax or not is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings initiated under Section 129 as well as under Section 130 of the Central Goods and Service Tax Act 2017 (for short the Act). 2. Petitioner claims to be a goldsmith and a native of Rajasthan. While he was travelling through Kerala for taking orders from jewellers, he carried with him certain gold jewellery for display purposes. However, assuming that, he was carrying narcotics or other con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section130 and hence the proceedings so initiated, fails to satisfy the ingredients of Section 130 of the CGST Act. He further submitted that petitioner is desirous of obtaining release of the goods on payment of the applicable tax and penalty contemplated under Section 129(1)of the CGST Act. 5. The learned Government Pleader Smt.M.M.Jasmine on the other hand contended that, petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, especially in the light of the fact that, petitioner was not in possession of any documents contemplated under law. Whether the transport of gold was with an intention to evade tax or not is a matter which requires appreciation of disputed facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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