Shish Jewels Private Limited Vs Intelligence Officer
Date: January 5, 2025
Subject Matter
Section 130 permits interim release of detained goods pending finalization of proceedings
Summary
In the case presented, a registered dealer involved in the wholesale trade of gold and precious metals faced the seizure of their goods by the State Goods and Services Tax (SGST) Department during a search at a jewelry shop. The petitioner had issued…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner in these writ petitions is engaged in the wholesale trade of gold, precious metals and ornaments made therefrom to various jewellery shops in different States and is a registered dealer under the provisions of the Goods and Services Tax Act (GST Act). Since common issues arise for consideration in these writ petitions, they are di…