Sudhish P.P. vs. State Tax Officer
Held
The High Court held that the writ petition was premature as the impugned communication was merely a show cause notice under Section 130 of the CGST Act. The proper officer is enjoined with the duty to decide the intent to avoid tax after providing an opportunity of hearing and considering all materials, which the Writ Court cannot preempt.
Facts
A goldsmith carrying 233.540 gms of gold ornaments for display and demonstration to jewellers was intercepted by the State Tax Officer. A GST MOV-10 notice was issued for confiscation and penalty under Section 130 of the CGST Act, alleging lack of valid documents. The petitioner argued the goods were for display, not sale, and there was no mens rea to evade tax.
Key Issues
The key legal issue was whether a writ petition challenging a show cause notice for confiscation and penalty under Section 130 of the CGST Act, alleging lack of mens rea for goods carried for display, was premature.
Sections Cited
Section 130, Rule 138A
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNESDAY, THE 4TH DAY OF AUGUST 2021 / 13TH SRAVANA, 1943 WP(C) NO. 15566 OF 2021 PETITIONER/S: SUDHISH P.P.,AGED 41 YEARS, PLAVINKOOTTATHIL HOUSE, PADUKADU, VIYYUR.P.O, THRISSUR-680010. BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENT/S: 1 STATE TAX OFFICER, SQUAD NO.VII, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX COMPLEX, PALAKKAD-678001. 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,GOVT. SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 THE COMMISSIONER OF STATE TAX , STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O, THIRUVANANTHAPURAM-695002. SMT. DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15566 OF 2021 2 JUDGMENT
Heard both sides.
Learned counsel appearing for the petitioner submits that the petitioner is a goldsmith by profession and he used to take orders from the jewellers for the purpose of manufacturing the gold ornaments on labour charge basis. It is further submitted that the petitioner wanted to dis
The judgment continues below.
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