9911796707
TMI Blog2023 (8) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... r questions are examined. As such, this Court is of the considered opinion that the fifth respondent must reexamine the afore question with due opportunity to the petitioner to respond to the material that the fifth respondent may rely upon against the petitioner. This Court must observe that the fifth respondent, while deciding the question of connivance, may also take note of deliberate attempt, if any, to withhold the information. The petition stands disposed of observing that the impugned confiscation order dated 17.04.2021 [Annexure-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 conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case that there is no connivance with the transporter in the alleged tax evasion and as such, the subject vehicle cannot be confiscated. 3. Sri. Govindraya Kamath K. submits that the fifth respondent caused notice on 08.11.2020 to the petitioner under the provisions of Section 130 of the GST/KGST Act alleging that the petitioner had connived with the transporter to avoid tax. The fifth respondent issued Revised Show Cause Notice on 04.03.2021, and the petitioner responded to this Revised Show Cause Notice on 19.03.2021 requesting for release of the subject vehicle specifically stating that petitioner was not guilty of tax evasion. 4. Sri. Govindraya Kamath K. further submits that the fifth respondent has issued the impugned order on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent could be directed to extend an opportunity of personal hearing to the petitioner or its duly authorized representative but observing that the fifth respondent shall be at liberty to consider not just the circumstances placed on record by the petitioner but also any deliberate attempt to withhold the information. Sri. K.Hemakumar submits that deliberate failure could be one of the circumstances that could be held against the petitioner while deciding on the question of connivance. 7. These submissions are considered. The connivance by the petitioner, who is the registered owner of the subject vehicle with the transporter in tax evasion could be a jurisdictional question for imposition of a tax liability either under Section 129 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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