9911796707
TMI Blog2025 (2) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act is not legally tenable. A perusal of Exhibit-P3 notice of confiscation indicates that, on verification of the registers recovered from the petitioner's shop/residence, it was prima facie observed that he had carried out sale of old gold worth Rs.47.73 Crores, without having any valid GST registration and that majority of the gold were procured from another entity and supplied to another jewellery without the support of any tax invoice/other relevant documents as mandated by the Goods and Services Tax statutes. The initiation of proceedings under Section 130 cannot prima facie be said to be without any authority. It is for the petitioner to participate in the said proceedings. Based upon the orders to be passed thereon, appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith certain records and issued a seizure receipt. Subsequently, petitioner was summoned before the 1st respondent for enquiry. According to the petitioner, the period of limitation prescribed under Section 67 of the GST Act expired after six months, and hence, the goods are liable to be released on bond. Petitioner also submits that in the meantime, Exhibit-P3 notice under Section 130 of the GST Act has been issued, calling upon him to show cause why the seized gold should not be confiscated. Petitioner filed a reply, and no orders have been passed thereafter and hence the writ petition. 3. The learned Government Pleader, upon instructions, submitted that the time limit prescribed under Section 67 of GST Act was extended by an order issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hibit-P3 notice, release of the goods under sub-clause 6 of Section 67 of the GST Act will not arise. That stage is already over and there is nothing to indicate that the petitioner had sought to avail the benefit of Section 67 (6) of the GST Act prior to Exhibit-P3 order. 7. Having regard to the above circumstances, I am of the view that the initiation of proceedings under Section 130 cannot prima facie be said to be without any authority. It is for the petitioner to participate in the said proceedings. Based upon the orders to be passed thereon, appropriate proceedings can be initiated. 8. In the meantime, if in case petitioner seeks release of the goods that are the subject matter of confiscation proceedings, certainly, the statute pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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