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2023 (8) TMI 307 - KERALA HIGH COURTSeeking release of conveyance and the goods - proceedings to be carried under Section 130 of the CGST Act, or under Section 129 of the CGST Act - HELD THAT:- A reading of the post amended Section 130 of CGST Act, extracted above, undoubtedly demonstrates that if a person contravenes any of the provisions of the Act, with an intend to evade payment of tax, then such goods or conveyance are liable to be confiscated and the person is liable to pay damages - Clause (l) of Ext. P11 circular stipulates that where the proper officer is of the opinion that the movement of the goods is being effected to evade payment of tax, he may directly invoke Section 130 of the CGST Act, by issuing notice, proposing to confiscate the goods and conveyance, in Form GST MOV-10. On an appreciation of the pleadings and materials on record, it is evident that it is after issuing MOV 1 and 2, the first respondent had issued Ext. P9 show cause notice in GST MOV-10 under Section 130, directing the petitioner to show cause why the proceedings should not be initiated against him under Section 130 of the GST Act. The petitioner submitted Ext. P10 reply to the said notice. On going through Exts. P9 to P12, it is found that there are no extra ordinary circumstances made out, to entertain the writ petition by exercising the plenary powers of this Court under Article 226 of the Constitution of India, and set aside Ext. 12 order. It would be up to the petitioner to invoke his statutory remedies as provided under the GST Acts. The writ petition is dismissed.
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