Velayudhan Gold LLP vs. Intelligence Officer, Intelligence Unit, Kottarakkara
Held
The High Court upheld the Single Judge's decision to relegate the appellant to the alternate remedy of statutory appeal. However, it vacated the Single Judge's specific findings regarding the legality of the seizure under Section 67(2), directing the First Appellate Authority to independently examine this jurisdictional aspect without being bound by the Single Judge's observations.
Facts
The appellant challenged an order under Section 67 of the SGST/CGST Act, where 1647.970 grams of gold were seized from M/s Sobhana Jewellery premises. The appellant claimed the gold belonged to him and was not part of Sobhana's stock-in-trade. The Single Judge upheld the legality of the search and seizure, relegating the appellant to the alternate remedy of statutory appeal.
Key Issues
The key issues were the legality and authorization of the seizure of gold under Section 67(2) of the SGST/CGST Act, and whether the Single Judge erred in making findings on jurisdiction while relegating the petitioner to an alternate remedy.
Sections Cited
Section 67, Section 67(2)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUESDAY, THE 31ST DAY OF OCTOBER 2023 / 9TH KARTHIKA, 1945 WA NO. 1903 OF 2023 AGAINST THE JUDGMENT DATED 20.10.2023 IN WP(C) 34654/2023 OF HIGH COURT OF KERALA APPELLANT/WRIT PETITIONER: VELAYUDHAN GOLD LLP HAVING ITS OFFICE AT ROOM NO.27/22/3, JUBILEE ROAD, PERINTHALMANNA P.O, MALAPURAM DISTRICT, KERALA 679322 (REPRESENTED BY ITS MANAGING DIRECTOR RISHIKESH K.K, AGED 27 YEARS, S/O MOHANDAS K.K, RESIDING AT KOLAVARKUNATH HOUSE, RAMAPURAM P.O MALAPURAM DISTRICT, PIN – 679321 BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.AKHIL PHILIP MANITHOTTIYIL SMT.DANIYA RASHEED PALLIYALIL SRI.NAEEM M.M SRI.MUHAMMED FIRDOUZ A.V. RESPONDENTS/RESPONDENTS: 1 INTELLIGENCE OFFICER, INTELLIGENCE UNIT, KOTTARAKKARA O/O THE SENIOR INTELLIGENCE OFFICER/INTELLIGENCE OFFICER OF STATE TAX, INTELLIGENCE UNIT- KOTTARAKKARA,STATE GST COMPLEX, BAPUJI NAGAR, ASRAMAM, KOLLAM, PIN – 691002 2 INTELLIGENCE OFFICER, INTELLIGNECE UNIT 3, SGST DEPARTMENT, ERNAKULAM OFFICE OF THE INTELLIGNEC OFFICER, INTELLIGENCE UNIT NO.3, ERNAKULAM SGST DEPARTMENT, KERALA 2ND FLOOR KUREEKAL
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