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TMI Blog2025 (2) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE BECHU KURIAN THOMAS For the Petitioner: By Advs. Sivankutty S., S. Suresh Babu (Cherunniyoor). For the respondents: By Advs. Jasmin M.M, Government Pleader, V. Girish Kumar, Standing Counsel. JUDGMENT Petitioner challenges Exhibit-P3 notice and also seeks for a direction to provisionally return the gold seized, pursuant to Exhibit-P1 on the basis of a bank guarantee and bond to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the GST Act is not legally tenable. 5. Apart from the above, 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings 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 provides for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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