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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 ..... nd Services Tax Act, Central & State Goods & Services Tax Acts (in short 'the GST Acts') holding Ext.P1 GST registration. 2.2. The petitioner has promptly filed his monthly returns in Form GSTR-3B, as evidenced by Ext. P2 monthly return, for the months of April-May 2023. 2.3. The petitioner had availed Input Tax Credit on the basis of Form GSTR-2B and remitted tax of Rs. 3,10,838/- and 4,06,406/- for the months of April and May 2023, respectively. 2.4. The petitioner had purchased goods from other registered dealers as reflected in Ext. P3 E-way bills. 2.5. During the course of business, the petitioner had sold 12,860 Kg iron scrap to a GST registered dealer in Goa as discernible from Ext. P4 E-tax invoice. The goods were moved through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader appearing for the respondents. 4. The learned counsel appearing for the petitioner reiterated the contentions in the writ petition. He placed reliance on the unreported judgment of this Court in Gokul P.G. v. State of Kerala and others and connected cases (W.P.(C) No. 21907/2020) to fortify his contention that the respondents cannot directly proceed under Section 130 of the CGST Act, instead has to first proceed under Section 129 of the CGST Act and, thereafter, under Section 130 because the provisions are dependent on each other. As the respondents have not proceeded under Section 129, the entire proceedings are vitiated, illegal and arbitrary. Moreover, Exts. P1 registration certificate, P2 and P3 documents disprove that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 before invoking to Section 130 of the CGST Act. 7. It is apposite to extract Section 130 of the Act, which reads as follows: "Section 130 - Confiscation of goods or conveyances and levy of penalty (1) Notwithstanding anything contained in this Act, if any person (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and charges payable in respect of such goods or conveyance. (4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard. (5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government. (6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession. (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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