TMI Blog2022 (8) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- 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 petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere suspicion of mis-classification of goods cannot be the basis for detention under Section 129 of the CGST Act. On these submissions, learned counsel Shri Kothari implored the Court to accept the writ petition, quash and set aside the impugned vehicle/ goods detention order (Annexure-5) dated 06.06.2018 and the show cause notice (Annexure-5) dated 08.06.2018 issued in pursuance of the illegal detention procedure. Per contra, Shri Hemant Dutt, learned counsel representing the respondent Commercial Taxes Department, urged that the detention of the petitioner s vehicle and goods were detained because on interception by the authorized officials, it was found that the documents, which were being carried in the vehicle, were with a patently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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, viewed in light of the Supreme Court Judgment in the case of Assistant Commissioner of State Tax Ors. vs. M/s. Commercial Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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