Gold Gain Jewellers vs. The Assistant Commissioner
Held
The Court noted that the issue required factual adjudication and was better suited for the Appellate Authority. The Government Pleader provided the missing reference number, resolving the petitioner's preliminary objection.
Facts
The petitioner's gold, cash, and conveyance were seized and confiscated. The petitioner approached the High Court challenging the confiscation order, stating they could not file an appeal due to a missing reference number.
Key Issues
Whether the petitioner was prevented from filing an appeal due to a missing reference number, and if the matter should be adjudicated by the High Court or the Appellate Authority.
Sections Cited
Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010576552025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 30455/2025 Between:
GOLD GAIN JEWELLERS, M/S. GOLD GAIN JEWELLERS, SHOP NO. 16, 47-11-83, G K. TOWERS,
GROUND FLOOR, DWARAKANAGAR, VISAKHAPATNAM-530016. REPTD. BY ITS PARTNER SRI. P. PAVAN KUMAR, S/O. P. RAMA MURTHY NAIDU.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, O/O. JOINT COMMISSIONER (ST), VIZIANAGARAM DIVISION, VIZIANAGARAM.
THE STAT HOUSE OFFICER, J R PURAM POLICE STATION RANASTHALAM MANDAL, SRIKAKULAM DISTRICT.
THE JOINT COMMISSIONER ST, VIZIANAGARAM DIVISION, VIZIANAGARAM.
THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT,
REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, HOME DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
2 RRR, J &
The judgment continues below.
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