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PALAK DESIGNER DIAMOND JEWLLERY vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
A. P. THAKER
Pet. Counsel
Hardik P Modh
Res. Counsel
Nirzar S Desai

Petitioner / Applicant

PALAK DESIGNER DIAMOND JEWLLERY

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jan 29, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16599 of 2018

Citation

2019(1) TAXREPLY 2372

Original Order
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ORDER

1. Rule. Mr. Nirzar Desai, learned Senior Standing Counsel waives service of notice of rule on behalf of the respondent. 2. By this petition, the petitioner has challenged the validity of the seizure orders dated 11/12.1.2018 and 14/15.3.2018 and seeks a direction to the respondent to forthwith allow provisional release of the goods seized under the seizure memos dated 11/12.1.2018 and 14/15.3.2018. 3. At the outset, Mr. Hardik Modh, learned advocate for the petitioner submits that he is pressing this petition only for the prayer for provisional release of the goods and does not press for any other relief at this stage. 4. The petitioner herein is engaged in the manufacture of jewellery from gold, diamond and precious metals on its own account as well as on job work basis and claims to be having substantial income from job work. Search came to be carried out at the factory premises of the petitioner on 11.1.2018 under section 67 (2) of the Central Goods and Service Tax A....

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