M/S. Anmol Jewellers vs. The State Tax Officer

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WP(C)/34983/2017HC KeralaGSTCNR KLHC01082928201706 August 2020Bench: HONOURABLE MR.JUSTICE N.NAGARESH9 pages

NO.OR/III/02/KGST/2017-18

DATED 11.10.2017, PASSED BY THE STATE TAX OFFICER, ENFORCEMENT SQUAD NO.III, STATE GOODS & SERVICE TAX DEPARTMENT, MANANTHAVADY WAYANAD EXHIBIT P8: THEOF NOTIFICATION NO.32/2017 DATED 13.10.2017 ISSUED BY CBEC, GOVERNMENT OF INDIA EXHIBIT P9: THEOF

ORDER NO.OR/III/02/KGST/2017-18

DATED 12.10.2017 PASSED BY THE STATE TAX OFFICER, ENFORCEMENT SQUAD NO.III, STATE GOODS & SERVICE TAX DEPARTMENT, MANANTHAVADY, WAYANAD

WP(C).No.34983/2017& WP(C).No.36405/2017 7 EXHIBIT P10: THEOF THE DELIVERY CHALLAN (RECEIPT) NO.027 DATED 13.10.2017 EXHIBIT P11: THEOF E-WAY BILL NO.121001997204 DATED 13.10.2017, RETRIEVED ONLINE EXHIBIT P12: THEOF RECEIPT OF M/S SEQUEL LOGISTICS RESPONDENTS'

EXHIBITS EXHIBIT R1(a) AOF THE RECEIPT OF DETAINED OF GOLD ORNAMENTS ISSUED BY THE DISTRICT TREASUREY OFFICER, WAYANAD, KALPETTA NORTH.

WP(C).No.34983/2017& WP(C).No.36405/2017 8 APPENDIX OF WP(C) 36405/2017 PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE. EXHIBIT P2 THEOF THE E-WAY BILL NO.101001617418 DATED 9.10.2017 RETRIEVED ONLINE. EXHIBIT P3 THEOF CIRCULAR NO.10.10.2017-GST ISSUED BY CBEC, GOVERNMENT OF INDIA. EXHIBIT P4 THEOF

NOTICE NO.OR/SS/KGST/03/2017-18 DATED 10.10.2017 ISSUED BY STATE TAX OFFICER, ENFORCEMENT SQUAD NO.III, STATE GOODS & SERVICE TAX DEPARTMENT, MANANTHAVADY, WAYANAD. EXHIBIT P5 THEOF THE SHOW CAUSE NOTICE NO.SCN

NO/SS/KGST/03/2017-18

DATED 11.10.2017 ISSUED BY STATE TAX OFFICER, ENFORCEMENT SQUAD NO.III, STATE GOODS & SERVICE TAX DEPARTMENT, MANANTHAVADY, WAYANAD. EXHIBIT P6 THEOF THE DETENTION ORDER NO.OR/SS/03/KGST/2017-18 DATED 11.10.2017 PASSED BY THE STATE TAX OFFICER, ENFORCEMENT SQUAD NO.III, STATE GOODS & SERVICE TAX DEPARTMENT, MANANTHAVADY, WAYANAD. EXHIBIT P7 THEOF THE NOTIFICATION NO.32/2017 DATED 13.10.2017 ISSUED BY CBEC GOVERNMENT OF INDIA. EXHIBIT P8 THEOF

THE ORDER NO.OR/SS/03/KGST/2017-18 DATED 12.10.2017 PASSED BY STATE TAX OFFICER, ENFORCEMENT SQUAD NO.III, STATE GOODS & SERVICE TAX DEPARTMENT , MANANTHAVADY WAYANAD.

WP(C).No.34983/2017& WP(C).No.36405/2017 9 EXHIBIT P9 THEOF THE DELIVERY CHALLAN NO.01 DATED 13.10.2017. EXHIBIT P10 THEOF THE E-WAY BILL NO. 181001999039 DATED 13.10.2017. EXHIBIT P11 THEOF THE RECEIPT OF M/S SEQUEL LOGISTICS.

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.