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SHRI COIMBATORE JEWELLERS INDIA PRIVATE LIMITED vs. THE ASSISTANT STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
SYAM KUMAR V.M.
Pet. Counsel
Aji V.dev
Alan Priyadarshi Dev
S.sajeevan
Res. Counsel
V.k. Shamsudheen.

Petitioner / Applicant

SHRI COIMBATORE JEWELLERS INDIA PRIVATE LIMITED

Respondent THE ASSISTANT STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date May 31, 2024
Order No.

WA NO. 716 OF 2024

Citation

2024(5) TAXREPLY 10255

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ORDER

JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. This Writ Appeal is preferred against the judgment dated 18.03.2024 of the learned Single Judge in WP(C). No. 7720 of 2024. 2. The brief facts necessary for the disposal of the Writ Appeal are as follows: The appellant herein a private limited company is engaged in the business of jewellery. A consignment of jewellery worth Rs. 58,21,206/- was intercepted by the respondents as it was not accompanied by the relevant documents as mandated under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST/SGST Act”) and the Rules. The jewellery items were therefore seized and an order was passed determining tax and penalty. The appellant remitted the tax and penalty, and consequently, the ornaments that were seized were released to the appellant by Ext. P5 order dated 18.12.2017. Aggrieved by Ext. P5 order, the appellant preferred an appeal two....

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