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SHINE JEWELLERY vs. ENFORCEMENT OFFICER STATE GOODS & SERVICES TAX & OTHERS
(Kerala High Court)

Hon'ble Judges:

C.S.DIAS
Pet. Counsel
Tomson T. Emmanuel
Res. Counsel
Thushara James

Petitioner / Applicant

SHINE JEWELLERY

Respondent ENFORCEMENT OFFICER STATE GOODS & SERVICES TAX & OTHERS
Court Kerala High Court
State

Kerala

Date Aug 8, 2023
Order No.

WP(C) NO. 21086 OF 2023

Citation

2023(8) TAXREPLY 7735
Original Order
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ORDER

JUDGMENT The writ petition is filed, inter alia, to direct the first respondent to pass a release order in Form GST MOV-05 and return the retained goods under Ext P1 demand notice, on accepting the modified demand in Ext P3 appellate order. 2. The brief relevant facts for the determination of the writ petition are thus: (i) The petitioner is a partnership firm and a registered dealer under the Kerala Goods and Services Tax Act and the Central Goods And Services Tax Act, 2017( in short, ‘KGST/CGST Acts) & Rules framed thereunder. (ii)The petitioner was checked by the Assistant Sales Tax Officer (Squad No.II, Thodupuzha). Even though the petitioner pointed out the availability of delivery challan, which was misplaced in the showroom, the proper officer CGST Act, confiscating 609.040 gms of gold ornaments. In Ext P1, the proper officer has demanded the maximum fine (value of the goods) in lieu of confiscation, along with tax and penalty. (iii)The petitione....

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