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2022 (8) TMI 1043 - RAJASTHAN HIGH COURTDetention of vehicle - Aluminum scrap - mis-declaration of description of goods - it is alleged that the documents, which were being carried in the vehicle, were with a patently fraudulent declaration that the goods under transit was Aluminum scrap whereas actually, brand new brand Aluminum Sections wrapped in protective plastic packaging material was being transported - Section 68 read with Section 129 of the CGST Act - HELD THAT:- Considering the facts of the case at hand, it is clear that by portraying the goods in transit to be Aluminum scrap in the documents, the petitioner was indulging in blatant evasion of GST. By no stretch of imagination, can brand new Aluminum sections be placed on equivalence with Aluminum scrap. Apparently thus, the goods in question were fraudulently described as Aluminum scrap and hence, the respondent authorities were perfectly justified in detaining the petitioner’s vehicle and the goods after noticing this blatant mis-description during interception. Otherwise also, the show cause notice dated 08.06.2018 is appealable under Section 107 of the CGST Act and hence the instant writ petition is not maintainable. The writ petition fails and is dismissed as being devoid of merit.
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