JUDGMENT :

DINESH KUMAR SINGH, J.

1. The present writ petition has been filed challenging Ext.P2 appellate order passed by the Joint Commissioner (appeals) under the provisions of Central Goods and Services Tax/State Goods and Service Tax Act 2017 (‘the CGST/SGST Act’ for short) and Rules made thereunder. The State Tax Officer, Squad No. 1 SGST Department Ernakulam, while conducting vehicle checking on 07.09.2021, received intimation from the Railway Protection Force, Ernakulam regarding the transport of gold by Mr. Nikhil Suresh without any documents as required under the provisions of CGST/SGST Act. On inspection, the carrier failed to produce documents to prove the genuineness of the gold ornaments under the transportation.

2. The railway protection team handed over the gold ornaments to the State Tax Officer and issued a summons. The statement of the carrier was recorded. After knowing the detention of the gold ornaments and issuance of notices to the respondent, the respondent appeared before the adjudicating officer and filed objections. However, the respondent failed to produce any documents. Hence, the State Tax Officer issued notices proposing to confiscate the gold ornaments