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VELAYUDHAN GOLD LLP vs. INTELLIGENCE OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Shameem Ahamed
Akhil Philip Manithottiyil
Res. Counsel
Muhammed Rafiq

Petitioner / Applicant

VELAYUDHAN GOLD LLP

Respondent INTELLIGENCE OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Jul 24, 2024
Order No.

WP(C) NO. 4244 OF 2024 and WP(C) NO. 6114 OF 2024

Citation

2024(7) TAXREPLY 10645
Original Order
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ORDER

JUDGMENT These writ petitions relate to an order bearing No. GSTA-665M/2023 dated 12.12.2023 passed by the Joint Commissioner (Appeals), Thrissur in proceedings under Section 107 of the CGST / SGST Acts. The petitioner (assessee) in W.P.(C) No. 4244 of 2024 seeks an implementation of the order of the Appellate Authority. W.P(C) No. 6114 of 2024 has been filed by the State challenging the aforesaid order of the Appellate Authority. Both these writ petitions came to be filed before this Court on account of the fact that the Tribunal to be constituted under the CGST / SGST Acts to consider a further appeal under Section 112 of the CGST / SGST Acts has not so far been constituted. The parties and the exhibits referred to in this judgment are as they appear in W.P. (C) No. 4244 of 2024. 2. The brief facts are as follows:- The petitioner is an assessee under the CGST / SGST Acts duly registered under the provisions of those enactments. It is a wholesale dealer in gold jeweller....

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