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KESAR JEWELLERS vs. THE ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Arun C Mohan
K.venkatesan
Res. Counsel
Rajnish Pathiyil
V.manohar

Petitioner / Applicant

KESAR JEWELLERS
Respondent THE ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 7, 2025
Order No.

W. P. No. 20967 of 2024 And W. M. P. Nos. 22928 and 22930 of 2024

Citation

2025(2) TAXREPLY 12415
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order of provisional attachment of property under Section 83 of the CGST Act, 2017 vide FORM GST DRC-22 dated 13.02.2024, on the premise that it suffers from manifest arbitrariness and in excess of the respondent's jurisdiction under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act” or “the CGST Act”). 2. Brief Facts: 2.1. The petitioner is a proprietary concern. The petitioner is engaged in trading of Gold Bullion and Gold Jewellery. The petitioner has been in the above business since 2008. It is submitted by the petitioner that bullion was predominantly procured from M/s.LABH, Ahmedabad and a few other suppliers including M/s.SS Bullion, Chennai, M/s.Shiv Sahay Bullion, Chennai. The sales of such bullion was made primarily to M/s.Silver CZ Jewellers, Chennai, M/s.Vijay Bullion, M/s. Suresh Jewellery. The petitioner is registered a....

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