Confiscation notice u/s. 130 of TNGST Act justified as officials duly formed opinion of tax evasion

Mukti Gold Private Limited Vs State Tax Officer (Madras High Court)

Madras High Court held that issuance of confiscation notice under section 130 of the TNGST Act justifiable since officials had formed clear cut prima facie opinion that gold jewellery were transported for purpose of sale with intention to evade payment of tax.

Facts- The petitioner operates a jewelery business and moved gold ornaments from Mumbai to Tamil Nadu for displaying to the potential re-sellers and at exhibitions. To manage these activities, the petitioner had appointed Sri

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