Writ Court cannot give its own finding without there being any finding by the proper officer in the light of the show cause notice and reply thereto by the affected person. The petition as such is premature and the same is accordingly dismissed.
Section 130 of the CGST Act, 2017---Goods in Transit -- The petitioner is a goldsmith by profession and used to take orders from the jewellers for the purpose of manufacturing the gold ornaments on labour charge basis. He carried with him different types of gold ornaments for the purpose of display and demonstration to the jewellers. During transit, the respondent inspected the bag carried and it was disclosed that the petitioner carried 233.540 gms of gold ornaments. The respondent issued notice in the form of GST MOV-10 for confiscation of the goods and levy of penalty under Section 130. The counsel for the petitioner submitted that no action under Section 130 of the Act can be taken and for initiating such action, there must be an element of mens rea. The court observed that while taking action under Section 130 , the proper officer is enjoined with the duty to come to the conclusion that the act on the part of the petitioner is only with an intent to avoid payment of tax, but that has to be decided by the proper officer on consideration of the entire materials before him. The petition as such is premature.
Held that:- The Hon’ble High Court dismissed the petition.
Writ Court cannot give its own finding without there being any finding by the proper officer in the light of the show cause notice and reply thereto by the affected person. The petition as such is premature and the same is accordingly dismissed.
Section 130 of the CGST Act, 2017---Goods in Transit -- The petitioner is a goldsmith by profession and used to take orders from the jewellers for the purpose of manufacturing the gold ornaments on labour charge basis. He carried with him different types of gold ornaments for the purpose of display and demonstration to the jewellers. During transit, the respondent inspected the bag carried and it was disclosed that the petitioner carried 233.540 gms of gold ornaments. The respondent issued notice in the form of GST MOV-10 for confiscation of the goods and levy of penalty under Section 130. The counsel for the petitioner submitted that no action under Section 130 of the Act can be taken and for initiating such action, there must be an element of mens rea. The court observed that while taking action under Section 130 , the proper officer is enjoined with the duty to come to the conclusion that the act on the part of the petitioner is only with an intent to avoid payment of tax, but that has to be decided by the proper officer on consideration of the entire materials before him. The petition as such is premature.
Held that:- The Hon’ble High Court dismissed the petition.