Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 3RD DAY OF AUGUST 2023 / 12TH SRAVANA, 1945 WP(C) NO. 25063 OF 2023 PETITIONER/S:
BLUE BELL JEWELLERS,325/5, NENMANIKKARA, PUDUKAD P O;
THRISSUR- 680301, REPRESENTED BY ITS MANAGING PARTNER SRI.SHAJAN K P BY ADV TOMSON T.EMMANUEL RESPONDENT/S:
1 ASSISTANT / DEPUTY ENFORCEMENT OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, SQUAD NO.I, PALAKKAD, PIN - 678001 2 SENIOR ENFORCEMENT OFFICER ,STATE GOODS & SERVICES TAX DEPARTMENT, SQUAD NO.I, PALAKKAD, PIN - 678001 3 RAILWAY PROTECTION FORCE,PALAKKAD RAILWAY STATION, OLAVAKODU, PALAKKAD- 678 002, REPRESENTED BY ITS CIRCLE INSPECTOR 4 STATE OF KERALA,STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001, REPRESENTED BY PRINCIPLE SECRETARY & COMMISSIONER 5 COMMISSIONER (GST) ,GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NEW DELHI, PIN - 110001 6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI- 110 001, REPRESENTED BY ITS SECRETARY.
OTHER PRESENT:
SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25063 OF 2023 2 JUDGMENT The writ petition is filed, inter-alia, to quash Ext.P12 (Form GST MOV-10) notice issued by the 2nd respondent.
2. Today, when the writ petition was taken up for consideration, Sri.Tomson T. Emmanuel, submitted that although the petitioner is confining the present writ petition to the limited extent of this Court passing a direction to the 2nd respondent to consider and dispose of Ext.P12 notice, after adverting to the contentions raised by the petitioner in Ext.P13 reply, and after affording the petitioner an opportunity of being heard, and reserving the petitioner's rights to challenge the constitutional validity of Section 130 of CGST Act.
3. When this writ petition came up for admission on 01.08.2023, this Court had recorded the submission of the learned Senior Government Pleader that confiscation proceedings will not be finalised till the next posting date.
Accordingly, the case was posted to today.
4. After considering the pleadings and materials on
WP(C) NO. 25063 OF 2023 3 record, hearing the respective counsel appearing for the parties, taking note of the interim order dated 01.08.2023 passed by this Court and the further fact that the petitioner has submitted Ext.P13 reply on 22.07.2023 to Ext.P12 notice dated 19.07.2023, which is pending consideration, I deem it appropriate to direct the 2nd respondent to consider and finalise Ext.P12 notice, after adverting to Ext.P13 reply and affording the petitioner an opportunity of being heard, which in turn would render complete justice to both sides.
Resultantly, in exercise of the plenary powers of this Court under Article 226 of the Constitution of India, I order the writ petition as follows:
(i) The 2nd respondent is directed to consider and dispose of Ext.P12 show cause notice, after adverting to the contentions raised by the petitioner in Ext.P13, in accordance with law and as expeditiously as possible, at any rate, within a period of two weeks from the date of receipt of a
WP(C) NO. 25063 OF 2023 4 certified copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) Needless to mention, the petitioner's right to challenge the constitutional validity of Section 130 of the CGST Act is reserved and left open.
Sd/- C.S.DIAS JUDGE rkc/03.08.23
WP(C) NO. 25063 OF 2023 5 APPENDIX OF WP(C) 25063/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF DELIVERY CHELLAN NO.A8 DATED 11.07.2023 RAISED BY PETITIONER FIRM ON M/S.N P N JEWELERS, KARUR FOR SELECTION PURPOSE
AND
RETURN,
HAVING ACKNOWLEDGEMENT
FOR
RETURN
AFTER SELECTION.
Exhibit P2 TRUE COPY OF DELIVERY CHELLAN NO.A10 DATED 11.07.2023 RAISED BY PETITIONER FIRM ON M/S.N R THANGA MAALIGAI, TRICHY FOR SELECTION PURPOSE AND RETURN, HAVING ACKNOWLEDGEMENT
FOR
RETURN
AFTER SELECTION.
Exhibit P3 TRUE COPY OF DELIVERY CHELLAN NO.A11 DATED 11.07.2023 RAISED BY PETITIONER FIRM ON M/S. SRI RAMA JEWELRY MART, TRICHY FOR SELECTION PURPOSE AND RETURN, HAVING ACKNOWLEDGEMENT FOR RETURN OF UNSELECTED GOLD ORNAMENTS .
Exhibit P4 TRUE COPY OF DELIVERY CHELLAN NO.A12 DATED 11.07.2023 RAISED BY PETITIONER FIRM ON M/S. SRI RENU JEWELLERY, KARUR FOR SELECTION PURPOSE AND RETURN, HAVING ACKNOWLEDGEMENT
FOR
RETURN
AFTER SELECTION.
Exhibit P5 TRUE COPY OF TAX INVOICE NO.GST/23-24/27 DATED 12.07.2023 ISSUED TO M/S. SRI RAMA JEWELRY MART, TRICHY, ACKNOWLEDGED BY THE DEALER.
Exhibit P6 TRUE COPY OF INVOICE NO.TRZ/031/23-24 DATED 12.07.2023 ISSUED BY M/S.AJORAS EXPORRTS PVT. LTD; TRICHY, FOR PURCHASE OF GOLD 999.
Exhibit P7 TRUE COPY OF JOB WORKOUT ORDER VOUCHER NO.35 DATED 12.07.2023 ISSUED BY M/S. SRI RAMA JEWELRY MART, TRICHY.
Exhibit P8 TRUE COPY OF ACKNOWLEDGED COPY OF TAX
WP(C) NO. 25063 OF 2023 6 INVOICE NO.GST/23-24/25 DATED 17.07.2023 ISSUED TO VISHNU JEWELLERY, TRICHY.
Exhibit P9 TRUE COPY OF FORM GST MOV-01 AND FORM GST MOV-02 DATED 13.07.2023 ISSUED BY 1ST RESPONDENT, ALONG WITH INVENTORY OF PURITY TEST DETAILS.
Exhibit 10 TRUE COPY OF STATEMENT DATED 13.07.2023 OBTAINED FROM SRI. SHINTO WILSON, PARTNER OF PETITIONER FIRM, BY 1ST RESPONDENT Exhibit P11 TRUE COPY OF LETTER DATED 14.07.2023 SUBMITTED BY PETITIONER FIRM BEFORE 1ST RESPONDENT, AGAINST ILLEGAL RETENTION.
Exhibit P12 TRUE COPY OF FORM GST MOV-10 DATED 19.07.2023 ISSUED BY 2ND RESPONDENT, U/S.130 OF THE GST ACT, IN PROPOSING TO CONFISCATE THE GOODS.
Exhibit P13 TRUE COPY OF REPLY DATED 22.07.2023 SUBMITTED BEFORE 2ND RESPONDENT, AGAINST P12 PROPOSAL.
Exhibit P14 TRUE COPY OF CIRCULAR NO.17/2018 DATED 29.06.2018 ISSUED BY 4TH RESPONDENT, IN PRESCRIBING PROCEDURE FOR INSPECTION OF GOODS.