Velayudhan Gold LLP vs. Intelligence Officer, Intelligence Unit, Kottarakara
Held
The High Court, without delving into the merits due to the non-constitution of the GST Tribunal, directed the release of the entire 1647.970 grams of seized gold. This release was conditional upon two designated partners/their father executing bonds, undertaking not to alienate their specified immovable properties until the culmination of the proceedings before the future Appellate Tribunal.
Facts
A wholesale gold jewellery dealer's employees were found carrying 1647.970 grams of gold, but the delivery challan had a clerical error, omitting 315.400 grams. The Intelligence Officer seized the entire quantity. The adjudicating authority ordered confiscation and imposed penalties, which the first Appellate Authority reduced, imposing penalties only on the 315.400 grams. The assessee sought release of the gold, while the State challenged the Appellate Authority's order, both due to the non-constitution of the GST Tribunal.
Key Issues
Whether seized gold, partly covered by a delivery challan and partly due to a clerical error, should be released pending the constitution of the GST Appellate Tribunal. What conditions should be imposed for such release when the State challenges the Appellate Authority's order reducing the penalty.
Sections Cited
Section 67(2), Section 70, Section 107, Section 112
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 24TH DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 4244 OF 2024 PETITIONER: VELAYUDHAN GOLD LLP, HAVING ITS OFFICE AT ROOM NO.27/22/3, JUBILEE ROAD, PERINTHALMANNA P.O, MALAPURAM DISTRICT, KERALA-679 322, REPRESENTED BY ITS DESIGNATED PARTNER DILJITH K.K, AGED 25 YEARS, S/O.RAJAN K.K, RESIDING AT KOLAVARKUNATH HOUSE, RAMAPURAM P.O., MALAPURAM DISTRICT, PIN – 679 321. BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL NAEEM M.M RESPONDENTS: 1 INTELLIGENCE OFFICER, INTELLIGENCE UNIT, KOTTARAKARA, O/O.THE SENIOR INTELLIGENCE OFFICER / INTELLIGENCE OFFICER OF STATE TAX, INTELLIGENCE UNIT, KOTTARAKKARA, SGST COMPLEX, BAPUJI NAGAR, ASRAMAM, KOLLAM, PIN – 691 002. 2 INTELLIGENCE OFFICER, INTELLIGENCE UNIT 3 SGST DEPARTMENT, ERNAKULAM, OFFICE OF THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT NO.3, ERNAKULAM SGST DEPARTMENT, KERALA 2ND FLOOR, KUREEKAL BUILDING, EDAPALLY, KOCHI, PIN – 682 024. 3 DEPUTY COMMISSIONER, INTELLIGENCE, STATE GST DEPARTMENT, ERNAKULAM,KUREEKAL BUILDING, EDAPALLY, ERNAKULAM, PIN – 682 024. 4 STATE OF
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