1. Tn Navarathna Thanga Maligai LLP Rep. By Its Authorized Signatory, Unnikrishnan T.P vs. State Of Kerala
Held
The Court held that the petitioners should file a reply to the show cause notice. The respondent should then adjudicate the issue after considering the reply and submissions.
Facts
The petitioners were found in possession of gold, but only a portion had valid documentation. A notice was issued for confiscation of the gold under Section 130 of the CGST Act and KGSGT Act.
Key Issues
Whether the notice for confiscation should have been issued under Section 129 or Section 130 of the CGST Act.
Sections Cited
Section 130, Section 129
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 29TH DAY OF NOVEMBER 2023 / 8TH AGRAHAYANA, 1945 WP(C) NO. 16134 OF 2022 PETITIONERS: 1 TN NAVARATHNA THANGA MALIGAI LLP, NO.68/7, 3RD FLOOR, KCR BUSINESS TODAY, TATABAD, 7TH STREET, COIMBATORE -641 012,, PIN – 641012, REP. BY ITS AUTHORIZED SIGNATORY, UNNIKRISHNAN T.P 2 MOHAMED ASHIK A AGED 25 YEARS, S/O.ALAYUDEEN BATCHA, SALES MANAGER, TN NAVARATHNA THANGA MALIGAI LLP, NO.68/7, 3RD FLOOR, KCR BUSINESS TODAY, TATABAD, 7TH STREET, COIMBATORE, RESIDING AT 699, EAST STREET, KANDIYUR, THANJAVUR, TAMIL NADU- 613 202. 3 K. AZARUDEEN AGED 25 YEARS,S/O.KAMAL BATCHA, SALES EXECUTIVE, TN NAVARATHNA THANGA MALIGAI LLP, NO.68/7, 3RD FLOOR, KCR BUSINESS TODAY, TATABAD, 7TH STREET, COIMBATORE, RESIDING AT 699, KULATHUMETTU STREET, KANDIYUR P.O., THIRUVAIYARU (TK), THANJAVUR, TAMIL NADU - 613 202., PIN - 613202 BY ADVS. NIRMAL.S K. REMIYA RAMACHANDRAN ANJANA A. VEENA HARI RIA ELIZABETH JOSEPH IRENE ELZA SOJI RESPONDENTS: 1 STATE OF KERALA TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTAPURAM-695 001. 2 ASSISTANT COMMISSIONER OF STATE TAX, MOBILE SQUAD NO.IV, STATE GST DEPT., KERA
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