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TMI Blog2023 (8) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... n is liable to pay damages - Clause (l) of Ext. P11 circular stipulates that where the proper officer is of the opinion that the movement of the goods is being effected to evade payment of tax, he may directly invoke Section 130 of the CGST Act, by issuing notice, proposing to confiscate the goods and conveyance, in Form GST MOV-10. On an appreciation of the pleadings and materials on record, it is evident that it is after issuing MOV 1 and 2, the first respondent had issued Ext. P9 show cause notice in GST MOV-10 under Section 130, directing the petitioner to show cause why the proceedings should not be initiated against him under Section 130 of the GST Act. The petitioner submitted Ext. P10 reply to the said notice. On going through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer in Goa as discernible from Ext. P4 E-tax invoice. The goods were moved through a conveyance bearing No. KL66 8061 along with Ext. P5 E-way bill. 2.6. On 7.7.2023, while the consignment was passing through Kayamkulam, the first respondent intercepted the conveyance and served Exts. P6 and P7 notices on the driver, for the physical verification of the conveyance, the goods and the documents. 2.7. After three days, the first respondent issued Ext. P8 report on the physical verification of the conveyance. 2.8. Subsequently, the first respondent issued Ext. P9 notice in GST MOV-10, directing the petitioner to show cause why the goods and conveyance shall not be confiscated. 2.9. It is alleged in Ext. P9 that, the inward suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegal and arbitrary. Moreover, Exts. P1 registration certificate, P2 and P3 documents disprove that the petitioner has created fake/dummy supplies. Therefore, the respondents may be directed to release the conveyance and the goods to the petitioner, by setting aside Ext. P12 order. 5. The learned Senior Government Pleader vehemently resisted the writ petition and argued that the judgment relied on by the learned counsel for the petitioner is rendered prior to the amendment of the Act. In the post amendment regime of the Act, i.e., post 2021, Sections 129 and 130 of the CGST Act are independent, and has been observed by this Court in paragraph 8 of the Gokul P.G.(supra). Moreover, it is the discretion of the inspecting officer to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122. (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an opt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession. (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government. 8. A reading of the post amended Section 130 of CGST Act, extracted above, undoubtedly demonstrates that if a person contravenes any of the provisions of the Act, with an intend to evade payment of tax, then such goods or conveyance are liable to be confiscated and the person is liable to pay damages. 9. Subsequent to the amendment of the CGST Act, the Government of India has promu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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