Kamalesh Sen Vs Asst State Tax Officer
Date: January 7, 2022
Subject Matter
Whether the transport of gold was with an intention to evade tax or not is a matter which requires consideration of statutory authority
Summary
The respondent has given a reason for initiating proceedings under Section 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, especially in the li…
Petitioner challenges the proceedings initiated under Section 129 as well as under Section 130 of the Central Goods and Service Tax Act 2017 (for short the Act). 2. Petitioner claims to be a goldsmith and a native of Rajasthan. While he was travelling through Kerala for taking orders from jewellers, he carried with him certain gold jewellery for display purposes. However, assuming that, he was car…