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GST - Intention to Evade Tax, Expert Opinion – Petitioner is engaged in the business of manufacturing and selling edible oils, was transporting R.B. Oil from Gwalior (MP) to Bihar through Uttar Pradesh. The goods were intercepted by the authorities alleging that mustard oil was being transported instead of the declared R.B. Oil – Challenge to initiation of proceedings under Section 129(3) of the CGST Act, 2017 without recording any finding that there was an intention to evade payment of tax - Whether the authorities were justified in concluding that the goods were mustard oil instead of the declared R.B. Oil without drawing samples and obtaining an expert report - HELD - The Court held that the initiation of proceedings under Section 129(3) of the GST Act requires a mandatory finding of intention to evade payment of tax. However, in the present case, the authorities had failed to record any such finding against the petitioner. Merely alleging that goods other than those declared were being transported is not sufficient to invoke the provisions of Section 129(3) without any finding of intention to evade tax. Therefore, the entire proceedings against the petitioner were vitiated on this ground alone – Further, the authorities cannot be considered as experts to determine the nature of the goods without any scientific examination. The seizing authority, if it was of the opinion that the goods were not R.B. Oil as declared, ought to have drawn samples and obtained an expert report to support its conclusion. In the absence of any such expert report, the authorities' view that the goods were mustard oil instead of R.B. Oil could not be sustained - the impugned orders are quashed as the entire proceedings against the petitioner were vitiated due to the lack of findings regarding the intention to evade tax and the absence of an expert report to conclude that the goods were not as declared – the petition is allowed
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