Kamalesh Sen vs. The Assistant State Tax Officer
Held
The High Court held that the question of 'intention to evade tax' involves disputed facts, which cannot be adjudicated under Article 226 of the Constitution of India. Since the petitioner was not in possession of the required documents, the Court declined to intervene, directing the respondent to afford a fresh hearing to the petitioner and pass appropriate orders.
Facts
A goldsmith was detained by police while carrying gold ornaments for display without proper documents. GST authorities subsequently seized the gold and initiated proceedings under Section 129 and Section 130 of the CGST Act, assuming an intention to evade tax. The petitioner challenged these proceedings before the High Court.
Key Issues
Whether the High Court can exercise its writ jurisdiction under Article 226 to quash proceedings initiated under Sections 129 and 130 of the CGST Act when there are disputed facts regarding the intention to evade tax and the petitioner lacked proper documentation.
Sections Cited
Section 129, Section 130, Section 129(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 7TH DAY OF JANUARY 2022 / 17TH POUSHA, 1943 WP(C) NO. 29966 OF 2021 PETITIONER: KAMALESH SEN AGED 26 YEARS S/O.AMBA LAL SEN, RESIDING AT WARD NO.6, SONY MOHALLA, DHOSAR, BHILWARA, RAJASTHAN, PIN- 311 802. BY ADV R.RAMADAS RESPONDENT: THE ASSISTANT STATE TAX OFFICER 24 X 7 MOBILE SQUAD AT KOYILANDY, STATE G.S.T.DEPARTMENT, KOZHIKODE - 673 001. OTHER PRESENT: GP -JASMINE.M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29966 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO.29966 OF 2021 …........................................ Dated this the 7th day of January, 2022 JUDGMENT 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).
Petitioner claims to be a goldsmith and a native of Rajasthan. While he was travelling through Kerala for taking orders
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.