M/S. C. Mohammed Thahir vs. The Deputy Assistant Commissioner (St)
Held
The Court held that the show cause notice for confiscation does not ex facie suffer from inherent lack of jurisdiction. It directed the petitioner to reply to the notice and the respondent to pass orders on merits.
Facts
The petitioner's vehicle, carrying fresh tamarind, was intercepted and its goods detained on suspicion of being dried tamarind, with the intent to evade tax. The authorities issued a confiscation notice, proposing to confiscate the goods and conveyance and levy tax and penalty.
Key Issues
Whether the authorities can directly proceed for confiscation under Section 130 instead of detention and penalty under Section 129, and if the show cause notice suffers from lack of jurisdiction.
Sections Cited
Section 68(3), Section 129(1), Section 129(3), Section 129(4), Section 129(5), Section 129(6), Section 130(1), Section 122, Section 168(1)
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI
WRIT PETITION NO.31563 OF 2018 ORDER: {Per the Hon’ble Sri Justice Ramesh Ranganathan}
The relief sought for in this Writ Petition is for a mandamus to declare the action of the first respondent, in intercepting vehicle bearing No.AP-03-TE-9508 on 24.08.2018 at 10.30 pm at Madanapalle while it was in transit carrying “fresh tamarind” from the petitioner to its purchasing dealer in Tamilnadu, though it was covered by an invoice and both the parties were registered GST dealers, in detaining the same, and in issuing a confiscation notice, as arbitrary and illegal. While the goods were in movement, in vehicle bearing No.AP- 03-TE-9508, the Deputy Assistant Commissioner (ST), Madanapalle intercepted the vehicle and caused inspection, of the goods in movement, under Section 68(3) of the Central Goods and Services Tax Act, 2017 (“the CGST Act” for brevity). In the impugned confiscation notice dated 24.08.2018, it is recorded that the driver of the vehicle had produced unnumbered invoices dated 24.08.2018 to the inspecting authority at the time of inspection; on exam
The judgment continues below.
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