Seizure of goods from premises of job-worker, when not valid: HC explains

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 13...