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Case Law Details

Case Name : SASI Pathirakunnath Vs Assistant State Tax Officer (Intelligence) (Kerala High Court)
Appeal Number : WP(C) No. 31445 of 2022
Date of Judgement/Order : 18/01/2023
Related Assessment Year :
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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. He was carrying some gold ornaments from Thrissur to Alleppy, at the instance of the 1st petitioner.

2nd petitioner was detained at about 02.35 pm by the officials of the Railway Protection Force (RPF). On being questioned as to the documents available with the 2nd petitioner for carrying the gold, he is stated to have shown certain documents on his mobile phone, which did not appear satisfactory to the Railway Protection Force.

2nd respondent initiated and concluded the proceedings u/s 130 of CGST/SGST Act which is under challenge in this writ petition.

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