9911796707
TMI Blog2023 (8) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, 'KGST Act/CGST Act']/Section 20 of the Integrated Goods and Services Tax, Act, 2017 [for short, 'IGST Act']/Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 [for short, 'GST Act']. The petitioner has also called in question the provisions of Sections 129 and 130 of the KGST/CGST Act. 2. Sri. Govindraya Kamath K., the learned counsel for the petitioner, is categorical that the petitioner would not pursue the petition insofar as the challenge to the statutory provisions but the petitioner's grievance as against the initiation of proceedings and the confiscation order dated 17.04.2021 under Section 130 of the KGST Act/CGST Act/Section 20 of the IGST Act/Section 11 of the GST Act must be examined by this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Additional Government Advocate, submits that the petitioner, who is enjoined in law to discharge the burden of showing that there is no connivance, has filed a perfunctory affidavit only stating that it is the owner of the subject vehicle. This would be a very general statement, and general statements will not help the petitioner in discharging the burden of showing that there is no connivance. 6. On perusal of the records, Sri. K. Hemakumar is called upon to respond as to whether there must be a further enquiry with due opportunity to the petitioner as in very similar circumstances, this Court has called upon the concerned respondent to extend due opportunity by way of personal hearing and decide on the question of connivance. Sri. K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure-D] will be subject to the outcome of the further enquiry by the fifth respondent - the Assistant Commissioner of Commercial Taxes, Enforcement as hereby permitted on the question of the petitioner's connivance in tax evasion in the use of the subject vehicle during the relevant time. [b] The petitioner to avail due opportunity shall, without further notice, appear before the fifth respondent on 13.03.2023. [c] The petitioner shall be at liberty to place on record every material to establish its case and the fifth respondent shall also ensure that the petitioner is given due opportunity to respond to the material that may be held against the petitioner. The fifth respondent shall consider all circumstance as observed by this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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