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ASHOK PARASURAM UTHALE vs. THE INTELLIGENCE OFFICER INTELLIGENCE UNIT-II & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Sivankutty S.
S. Suresh Babu
Res. Counsel
Jasmin M.m
V. Girish Kumar

Petitioner / Applicant

ASHOK PARASURAM UTHALE
Respondent THE INTELLIGENCE OFFICER INTELLIGENCE UNIT-II & OTHERS
Court Kerala High Court
State

Kerala

Date Feb 20, 2025
Order No.

WP(C) NO. 5467 OF 2025

Citation

2025(2) TAXREPLY 12534
Original Order
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ORDER

JUDGMENT Petitioner challenges Exhibit-P3 notice and also seeks for a direction to provisionally return the gold seized, pursuant to Exhibit-P1 on the basis of a bank guarantee and bond to be furnished by him. 2. Petitioner claims to be a traditional goldsmith originally hailing from Maharashtra. According to him, 20 years back, he came to Kerala as an ‘immigrant job seeker’ and along with his brothers, is now carrying on job work of melting, cutting, polishing and purification of gold ornaments at Varkala. Petitioner alleges that on 28.12.2023, the 2nd respondent inspected and searched his shop and residence under Section 67 of the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017 (for short, ‘the GST Act’) and seized 3522.14 gms of gold with certain records and issued a seizure receipt. Subsequently, petitioner was summoned before the 1st respondent for enquiry. According to the petitioner, the period of limitation pres....

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