Home Case Index All Cases GST GST + HC GST - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 523 - KARNATAKA HIGH COURTConfiscation of vehicle - evasion of tax - it is alleged that the petitioner had connived with the transporter to avoid tax - HELD THAT:- The connivance by the petitioner, who is the registered owner of the subject vehicle with the transporter in tax evasion could be a jurisdictional question for imposition of a tax liability either under Section 129 or 130 of the CGST/KGST Act. There must be complete adjudication on such question in a manner that would pass muster in law before other questions are examined. As such, this Court is of the considered opinion that the fifth respondent must reexamine the afore question with due opportunity to the petitioner to respond to the material that the fifth respondent may rely upon against the petitioner. This Court must observe that the fifth respondent, while deciding the question of connivance, may also take note of deliberate attempt, if any, to withhold the information. The petition stands disposed of observing that the impugned confiscation order dated 17.04.2021 [Annexure-D] will be subject to the outcome of the further enquiry by the fifth respondent – the Assistant Commissioner of Commercial Taxes, Enforcement as hereby permitted on the question of the petitioner’s connivance in tax evasion in the use of the subject vehicle during the relevant time - petitioner to avail due opportunity shall, without further notice, appear before the fifth respondent on 13.03.2023.
|