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2021 (8) TMI 659 - HC - GSTConfiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the purpose of displaying and not for sale - no opportunity of hearing was given to petitioner and proceedings u/s 130 of GST was initiated straightaway - HELD THAT:- The petitioner is only required to show cause within seven days of the notice as to why action under Section 130 of the CGST Act should not be taken against the petitioner. Section 130 of the CGST Act, 2017 contemplates opportunity of hearing in order to decide whether the goods are required to be confiscated or not. No doubt, while taking action under Section 130 of the said Act, the proper officer is enjoined with the duty to come to the conclusion that the act on the part of the petitioner is only with an intent to avoid payment of tax, but that has to be decided by the proper officer on consideration of the entire materials before him and that too, after hearing the petitioner. The petitioner has to approach the proper officer for making his stand clear and to seek audience before him - petition as such is premature and the same is accordingly dismissed.
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