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SHISH JEWELS PRIVATE LIMITED vs. THE INTELLIGENCE OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT & OTHERS
(Kerala High Court)

Hon'ble Judges:

MURALI PURUSHOTHAMAN
Pet. Counsel
K. Sreekumar
Aji V. Dev
Alan Priyadarshi Dev
Res. Counsel
Mohammed Rafiq
Sreelal N. Warrier
P. Rani Diothima

Petitioner / Applicant

SHISH JEWELS PRIVATE LIMITED
Respondent THE INTELLIGENCE OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 6, 2025
Order No.

WP(C) Nos. 40450 and 18326/2023

Citation

2025(1) TAXREPLY 12174
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ORDER

JUDGMENT The petitioner in these writ petitions is engaged in the wholesale trade of gold, precious metals and ornaments made therefrom to various jewellery shops in different States and is a registered dealer under the provisions of the Goods and Services Tax Act (GST Act). Since common issues arise for consideration in these writ petitions, they are disposed of by this common judgment. The status of parties and the documents referred to in this judgment will be as obtaining in W.P.(C) No.40450 of 2023. 2. The principal place of business of the petitioner is at Gujarat. The petitioner obtained registration under the GST Act in Kerala and is preparing to start business at Thrissur. According to the petitioner, as part of business, the petitioner deputes Marketing Executives as carriers to exhibit its goods to dealers in different States. Only if the dealers approve the exhibited goods, the petitioner supplies the required ornaments, along with tax invoice. In the case of dia....

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