Case Law Details
M/s. Josco Bullion Traders Pvt Ltd Vs Commissioner State Goods and Services Tax Department (Kerala High Court)
Observing that allegations regarding evasion of tax, against person engaged in the business of hallmarking, can only be with reference to its business activity, Kerala High Court has held that seizure of the gold jewellery, belonging to petitioners but seized from the premises of the hallmarker, was not justified. The Court also observed that goods entrusted by principal, with hallmarker, and covered by delivery challan, cannot be subject matter of confiscation order under Section 130 of the CGST Act, passed in relation to the hallmarker.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
As both these writ petitions involve a common issue, they are taken up together for consideration and disposed by this common judgment. For the sake of convenience, the reference to facts and exhibits is from W.P.(C).No.18370/2018.
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