Initiation of proceeding u/s 130 of CGST Act due to discrepancy in quantity in documents is justified

SASI Pathirakunnath Vs Assistant State Tax Officer (Intelligence) (Kerala High Court) Kerala High Court held that discrepancy in quantity in the documents is sufficient for department to suspect the evasion of tax. Accordingly, initiation of proceedings u/s 130 of CGST/ SGST valid. Facts- The first petitioner is stated to be the proprietor of an establishment known as ‘A One Gold’, having its place of business at Chembukavu in Thrissur district. The 2nd petitioner is an acquaintance of the 1st petitioner. The 2nd petitioner was travelling on a train from Thrissur to Alleppy on 07.09.2022. ...