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KAMALESH SEN vs. THE ASSISTANT STATE TAX OFFICER KOZHIKODE
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
R. Ramadas
Res. Counsel
---

Petitioner / Applicant

KAMALESH SEN
Respondent THE ASSISTANT STATE TAX OFFICER KOZHIKODE
Court Kerala High Court
State

Kerala

Date Jan 7, 2022
Order No.

WP(C) NO. 29966 OF 2021

Citation

2022(1) TAXREPLY 4986
Original Order
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ORDER

Petitioner challenges the proceedings initiated under Section 129 as well as under Section 130 of the Central Goods and Service Tax Act 2017 (for short the Act). 2. Petitioner claims to be a goldsmith and a native of Rajasthan. While he was travelling through Kerala for taking orders from jewellers, he carried with him certain gold jewellery for display purposes. However, assuming that, he was carrying narcotics or other contraband articles, the Sub-Inspector of Police, Koilandy Police Station, detained the petitioner on 22/11/2021 and on physical search, found the petitioner carrying 250.800gm of gold ornaments.   3. Accordingly, the respondent was intimated, who came and seized the gold ornaments and thereafter, issued Ext.P5 order of detention under Section 129(1) of the CGST Act on 22/11/2021. In the meantime, petitioner submitted a reply to the notice of detention on 26/11/2021. However, while handing over the reply notice to the respondent, a notice for confiscati....

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