9911796707
TMI Blog2019 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act but has been defined under sub-section (68) of section 2 of the Central Goods and Services Tax Act, 2017, to mean any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly. It was submitted that, therefore, from the definition of job work it is evident that the goods belong to another pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d advocate for the petitioner, Issue Notice returnable - R/SPECIAL CIVIL APPLICATION NO. 20859 of 2019, 20858 of 2019, 20856 of 2019 - - - Dated:- 26-11-2019 - HONOURABLE MS . JUSTICE HARSHA DEVANI AND HONOURABLE MS . JUSTICE SANGEETA K . VISHEN For the Petitioner : DARSHAN R PATEL ( 8486 ) For the Respondent : No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard relates to the petitioner who is the assessee, other than the person under section 153A of the Act . It was submitted that in the present case all that is seized is parcels containing gold . No books of account or documents have been seized . It was submitted that, therefore, reference to amended section 153C ( 1 )( b ) by the Assessing Officer is mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that, therefore, from the definition of job work it is evident that the goods belong to another person and not the person to whom it is sent for job work . It was submitted that, therefore, the question of the seized gold belonging to the petitioner does not arise, and hence, the impugned notice under section 153C of the Act lacks validity . 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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