2025 (3) TMI 53

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..... Goods & Services Tax Department, SGST Complex, Palakkad. The property having an extent of 6 Ares and 7 Sq. metres in Survey No.73/4-435 of Potta village, Chalakkudy Taluk, Thrissur District shall be accepted as security for the release of the seized gold pending adjudication of the matter by the Tribunal - The owner of the property (father of the petitioner in W.P.(C.) No.20073 of 2024) will file an affidavit and undertake that he will not alienate or further encumber the property referred to above until culmination of proceedings before the Tribunal. Petition disposed off.
THE HONOURABLE MR. JUSTICE GOPINATH P. For the Appellant : Adv. Tomson T. Emmanuel For the Respondent : Smt. Jasmin M M, GP and P R Sreejith, SC JUDGMENT Both .....

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..... he gold, the gold in question can be released subject to the right of the parties to file statutory appeals before the Tribunal as and when constituted. 3. In the judgment dated 24.07.2024 in W.P.(C.) No.4244 of 2024 [Velayudhan Gold LLP V. Intelligence Officer] , this Court held as follows:- 7. Though the learned Senior Government Pleader would contend that the goods in question in this case (namely the gold ornaments) are liable for confiscation, since it is settled that the goods can be released on the payment of fine in lieu of confiscation and considering the fact that the gold ornaments are stock-in-trade of the petitioner, I am inclined to dispose of these writ petitions without going into the merits of the contentions raised by e .....

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..... ed to the petitioner in W.P.(C.) No.20073 of 2024 on the petitioner executing bonds in the manner and form required by the Senior Enforcement Officer, Enforcement Squad, State Goods & Services Tax Department, SGST Complex, Palakkad (the 1st respondent in W.P.(C.) No.20073 of 2024); (ii) The property having an extent of 6 Ares and 7 Sq. metres in Survey No.73/4-435 of Potta village, Chalakkudy Taluk, Thrissur District shall be accepted as security for the release of the seized gold pending adjudication of the matter by the Tribunal; (iii) The owner of the property (father of the petitioner in W.P.(C.) No.20073 of 2024) will file an affidavit and undertake that he will not alienate or further encumber the property referred to above until .....

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