Josco Bullion Traders Pvt Ltd Vs Commissioner State Goods and Services Tax Department
Date: April 9, 2019
Subject Matter
Seizure of the gold jewellery belonging to the petitioners, and against whom no proceedings are initiated under the SGST Act, is not justified
Summary
The petitioners had entrusted gold jewellery under cover of delivery chellan and issue vouchers for the purposes of hallmarking of the jewellery. There was an inspection at the premises of the hallmarker by the authorities under the SGST Act. T…
As both these writ petitions involve a common issue, they are taken up together for consideration and disposed by this common judgment. For the sake of convenience, the reference to facts and exhibits is from W.P.(C).No.18370/2018. 2. The petitioners in both the writ petitions are sister concerns engaged in the trade of gold jewellery under the brand name “Josco”. It is not in dispute…