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SALIM K.M vs. THE STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
K.p.pradeep
Hareesh M.r.
Rasmi Nair T.
Res. Counsel
Thushara James

Petitioner / Applicant

SALIM K.M
Respondent THE STATE OF KERALA AND OTHERS
Court Kerala High Court
State

Kerala

Date Dec 2, 2021
Order No.

WP(C) NO. 24176 OF 2021

Citation

2021(12) TAXREPLY 4884
Original Order
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ORDER

Petitioner challenges Exts.P11 and P12 order issued under Section 130 of the Central Goods and Services Tax Act, 2017 [for short, the Act]. As per the said order, goods transported by the petitioner, which includes MS scrap were detained and thereafter on verification it was found that there was an attempted evasion of tax and hence the goods were subjected to confiscation proceedings, pursuant to Exts.P6 and P6(a) notices. 2. Even though, petitioner has approached this Court at the stage of issuance of show cause notices itself, this Court refused to pass any interim order in favour of the petitioner. In the meantime, final orders of confiscation were issued under Section 130 of the Act and thereafter petitioner amended the writ petition and hence, the present challenge. 3. On a consideration of the orders impugned, I find that there are disputed questions of fact raised. Whether there was an attempt to evade tax or not cannot be adjudicated by this Court under Article 226....

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