Emas Gold And Diamonds LLP vs. Additional Director General
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNE AY, THE 21ST DAY OF OCTOBER 2020 / 29TH ASWINA, 1942 WP(C).No.16016 OF 2020(B) PETITIONER: EMAS GOLD AND DIAMONDS LLP, 2ND FLOOR, KASCO PLAZA, RAM MOHAN ROAD, KOZHIKODE-673004, REPRESENTED BY ITS CHAIRMAN K.P.BASHEER. BY ADVS. SRI.K.SRIKUMAR (SR.) SRI.K.MANOJ CHANDRAN SMT.AMMU CHARLES RESPONDENTS: 1 ADDITIONAL DIRECTOR GENERAL, OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, CENTRAL EXCISE KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR.P.O., KOCHI, KERALA-682017. 2 SENIOR INTELLIGENCE OFFICER, CENTRAL EXCISE DIRECTORATE GENERAL OF GST INTELLIGENCE, KOZHIKODE REGIONAL UNIT, NADAKKAVU.P.O., KERALA-673011. SMT. JASMINE M.M, GOVERNMENT PLEADER SRI. SREELAL N.WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WP(C).No.16016 OF 2020(B) JUDGMENT Dated this the 21st day of October 2020 The prayer in the writ petition, on behalf of the petitioner, is for provisional release of detained goods under Section 67(6) of the Central Goods and Service Tax Act,2017 (CGST Act). Before the arguments could be addressed on merits with regard to the seizure and other factual aspects, this Court confronted with judgment of the Hon'ble Supreme Court in State of Uttar Pradesh v. M/s.Kay Pan Fragrance [(2020) 5 SCC 881], arising out of the decision rendered by the Hon'ble High Court of Uttarpradesh, where a question with regard to temporary release of the goods/vehicle seized as well as the vehicle came to be pondered upon and it was held that the modus operandi of the litigants to move High Court under article 226 of the
3 WP(C).No.16016 OF 2020(B) Constitution of India for release of the goods/vehicle and disposal of the writ is not a proper practice as complete procedure has been prescribed under Section 67, envisaging disposal in time bound manner.
At this stage, Mr.Sreelal N Warrier, counsel representing the department submits that as per the instruction received from the Department, notice under Section 67 has been issued on 19.10.2020, though denied to have been received by the petitioner as per statement Mr.Srikumar. Be that as it may, in view of the ratio culled out in the judgment in M/s.Kay Pan Fragrance's case (supra) writ petition is disposed of with a direction to the respondent to take action in accordance with the provisions of Section 67 of the CGST Act. This writ petition stands disposed of. AMIT RAWAL hmh JUDGE
4 WP(C).No.16016 OF 2020(B) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF SEIZURE DATED 11.12.2019 ALONG WITH ITS ANNEXURES,ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE LETTER DATED 2.3.2020, SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P3OF THE LETTER DATED 14.3.2020, SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P4OF THE LETTER DATED 28.5.2020, SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P5OF THE ORDER DATED 2.6.2020 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE DELIVERY NOTE DATED 10.12.2019. EXHIBIT P7OF THE GRIEVANCE PETITION DATED 25.6.2020 SENT BY THE PETITIONER TO DDI CALICUT. EXHIBIT P8OF THE JUDGMENT OF HIGH COURT OF GUJARAT IN PALAK DESIGNER DIAMOND V.UNION OF INDIA (R/SPECIAL CIVIL APPLICATION NO.16599 OF 2018) DATED 29.1.2019. RESPONDENT'S/S EXHIBITS: NIL
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.