Case Law Details
Kamalesh Sen Vs Assistant State Tax Officer (Kerala High Court)
It is noticed from Ext.P8, that the respondent has given a reason for initiating proceedings under Section 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, especially in the light of the fact that, petitioner was not in possession of any documents contemplated under law. Whether the transport of gold was with an intention to evade tax or not is a matter which requires appreciation of disputed facts and hence the statutory authority will have to consider the same after appreciating the facts. In view of the above, I am of the opinion that, this is not a fit case for invoking the extraordinary jurisdiction under Article 226 of the Constitution of India. Hence there is no merit in this writ petition.
Since it is submitted that the petitioner was heard sometime in the past in order to render justice to both sides, the respondent shall afford an opportunity of a fresh hearing to the petitioner on 17/1/2022 at 11 am. The petitioner shall treat this judgment as sufficient notice for the hearing and appear before the respondent on the date so fixed and appropriate orders shall be passed thereon, in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
Petitioner challenges the proceedings initiated under Section 129 as well as under Section 130 of the Central Goods and Service Tax Act 2017 (for short the Act).
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