M.S. Meghdoot Logistics vs. Commercial Tax Officer (Enforcement-09)
Held
The Court held that proceedings under Section 129 and Section 130 of the Act can be initiated simultaneously if there is an intent to evade tax. However, the proper officer cannot abate the Section 129 proceedings and initiate Section 130 proceedings independently.
Facts
A transporter's vehicle carrying tobacco products was intercepted, and a show cause notice for confiscation of goods and conveyance was issued under Section 130 of the CGST Act. The petitioner argued that a prior show cause notice under Section 129(3) had not been adjudicated, making the subsequent Section 130 notice invalid.
Key Issues
Whether a show cause notice for confiscation under Section 130 can be issued when proceedings under Section 129 are pending, and if both can be adjudicated concurrently.
Sections Cited
Section 130, Section 129, Section 20, Section 11, Section 129(3), Section 129(2), Section 67(6), Section 130(7)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 21ST DAY OF DECEMBER 2020
BEFORE
THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD
WRIT PETITION NO.10832/2020 (T-RES)
BETWEEN :
M.S. MEGHDOOT LOGISTICS HAVING ITS REGISTERED OFFICE AT KHASRA NO.108/423, VILLAGE KHERA KALAN DELHI, NORTH WEST DELHI DELHI – 110 082 REPRESENTED BY ITS PROPRIETOR MR. TILOK CHAND JAIN. ... PETITIONER (BY SRI. ARAVIND KAMATH., SR. ADVOCATE FOR SRI. GOVINDRAYA KAMATH. K., ADVOCATE)
AND:
COMMERCIAL TAX OFFICER (ENFORCEMENT-09) SOUTH ZONE, 3RD FLOOR, VTK-2, B BLOCK, VIVEKANAGAR KORAMANGALA BENGALURU – 560 047. ... RESPONDENT (BY SRI.DHAYAN CHINNAPPA., AAG A/W SRI. HEMA KUMAR., AGA )
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE 07.09.2020 ISSUED BY THE RESPONDENT FOR CONFISCATION OF GOODS AND CONVEYANCE U/S 130 OF
2 THE CENTRAL GOODS AND SERVICE TAX ACT, 2017, THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017/ SECTION 20 OF INTEGRATED GOODS AND SERVICE TAX ACT/ UNDER SECTION 11 OF THE GST (COMPENSATION TO STATES) ACT, 2017 AS PER ANNEXURE-A.
The judgment continues below.
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