TMI Blog2021 (8) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the petitioner submits that the petitioner is a goldsmith by profession and he used to take orders from the jewellers for the purpose of manufacturing the gold ornaments on labour charge basis. It is further submitted that the petitioner wanted to display some ornaments to the jewellers for soliciting orders and accordingly went to Palakkad for obtaining job works from jewellers. He ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re must be an element of mens rea. It is further submitted that even Hon'ble Gujarat High Court has held that mere suspicion is not sufficient to initiate action under Section 130 of the GST Act. It is submitted that the quantity of gold is a small quantity and respondents have not rebutted the contention of the petitioner that the articles were for the purpose of demo and display. 4. Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion and the conveyance used to transport such goods shall not be confiscated under the provisions of section 130 of the Central Goods and Services Tax Act or the integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable by you. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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