The Kerala High Court has held that the appreciation of disputed facts regarding Transport of gold with intention to evade tax to be appreciated by statutory authority.
The Petitioner, Kamalesh Sen claims to be a goldsmith and a native of Rajasthan. While he was travelling through Kerala taking orders from jewellers, he carried with him certain gold jewellery for display purposes. However, assuming that he was carrying narcotics or other contraband articles, the Sub-Inspector of Police, Koilandy Police Station, detained the petitioner and on physical search, found the petitioner carrying 250.800gm of gold ornaments.
The respondent was intimated, who came and seized the gold ornaments and thereafter, issued order of detention under Section 129(1) of the CGST Act. In the meantime, the petitioner submitted a reply to the notice of detention. However, while handing over the reply notice to the respondent, a notice for confiscation under GST MOV-10, was issued to the petitioner.
The single bench of Justice Bechu Kurian Thomas has held that Whether the transport of gold was with an intention to evade tax or not is a matter which requires appreciation of disputed facts and hence the statutory authority will have to consider the same after appreciating the facts. This is not a fit case for invoking the extraordinary jurisdiction under Article 226 of the Constitution of India. Hence there is no merit in this writ petition.
“Since it is submitted that the petitioner was heard sometime in the past in order to render justice to both sides, the respondent shall afford an opportunity of a fresh hearing to the petitioner on 17/1/2022 at 11 am. The petitioner shall treat this judgement as sufficient notice for the hearing and appear before the respondent on the date so fixed and appropriate orders shall be passed thereon, in accordance with law,” the court said.
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