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CRYSTAL JEWELLERS vs. THE STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
S.anil Kumar
B.prabhakaran
Sabu C.j,
Res. Counsel
Jasmine M.m

Petitioner / Applicant

CRYSTAL JEWELLERS
Respondent THE STATE OF KERALA AND OTHERS
Court Kerala High Court
State

Kerala

Date Jan 25, 2022
Order No.

WP(C) NO. 29608 OF 2021

Citation

2022(1) TAXREPLY 5074
Original Order
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ORDER

Petitioner challenges Ext.P17 order issued under Section 130 of the CGST Act, 2017. As per the averments in the writ petition, it is noticed that the gold ornaments belonging to the petitioner was intercepted by the respondents on 14.07.2021 and on verification it was realized that there was no document accompanying the goods. There was neither any delivery challan nor any invoice accompanying the goods and hence proceedings under Section 130 of the CGST Act was invoked. 2. The learned counsel for the petitioner, Adv. S.Anil Kumar, vehemently contented that this is a clear instance where the respondents acted in excess of their jurisdiction, warranting the invocation of remedy under Article 226 of the Constitution of India. It was submitted that the delivery challan was available in the scooter kept nearby the place where the petitioner's staff was intercepted and if an opportunity was granted to recover the said delivery challan, the same would have proved the veracity of p....

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