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TMI Blog2023 (11) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... sation for search and seizure operations, the authority granting such permission, i.e., Joint Commissioner or Officer above the rank of Joint Commissioner, should have reasons to believe that the goods, documents or things hold relevance and are useful in any legal proceedings under the SGST/CGST Act 2017 and the same are secreted at a particular place. The contention of the petitioner that there was no authorisation for the seizure of 1647.970 grams of gold, the property of the petitioner, does not merit consideration as there was authorisation for the search of the premises of M/s Sobhana Jewellery and these gold items, which the petitioner had later on claimed ownership, was found in a bag in the premises of M/s Sobhana Jewellery. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alakkad. The search took place on 26.05.2023 at 3.00 p.m. after the authorisation was given by the Joint Commissioner under Section 67(2) of the Kerala State Goods and Services Tax Act/Central Goods and Services Tax Act 2017 (for short, SGST/CGST Act 2017 ). After conducting the search operation, a Mahazar was prepared. The business premises of M/s Sobhana Jewellery consist of a two-storeyed building. During the search of the first floor, it was seen that some gold ornaments were kept in a bag. Sri Jaleesh A and Sri Raju, who claimed themselves as employees of the petitioner herein, were present during the time of search at the business premises of M/s Sobhana Jewellery. During further examination, the gold ornaments in the bag were found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as well as Rule 55 of the SGST/CGST Rules 2017, the show cause notice was issued to the petitioner demanding penalty in lieu of confiscation of goods payable at Rs. 91,70,954/-. The petitioner was given 15 days time to file a reply and to remain present for a personal hearing on 27.07.2023 at 11.00 a.m. at the Office of the Intelligence Officer, Unit 3, SGST Department, Edappally. The petitioner submitted its reply on 14.08.2023 in Ext.P7. 2.4 The said show cause notice was adjudicated by the Intelligence Officer vide impugned order in Ext.P8. The petitioner's contention that there was no authorisation granted by the Joint Commissioner for the purpose of conducting the search and seizure of the gold ornaments recovered and seized from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for any inquiry or proceedings under this Act. 4. Learned counsel for the petitioner submits that there was no authorisation in respect of the jewellery items of the petitioner, which were seized from the premises of M/s Sobhana Jewellery. Sub-section (2) of Section 67 contemplates three aspects for seizing the articles, that too with the prior permission of the Officer not below the rank of Joint Commissioner which are: (i) there has to be reasons to believe that any goods, documents, books or things which are likely to be confiscated would be useful or relevant for the proceedings under the SGST/CGST Act 2017; (ii) these goods, books or documents are placed in a secreted place; and (iii) these goods would be relevant for any proceedings u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und stored in a bag at the premises of M/s Sobhana Jewellery. The contention of the petitioner that there was no authorisation for the seizure of 1647.970 grams of gold, the property of the petitioner, does not merit consideration as there was authorisation for the search of the premises of M/s Sobhana Jewellery and these gold items, which the petitioner had later on claimed ownership, was found in a bag in the premises of M/s Sobhana Jewellery. 5.2 There cannot be authorisation in respect of each and every person and each and every article, goods, books, and documents which may be discovered during the search operation. The authorisation has to be done in respect of the business premises of an assessee, and if things, items, books or docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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