K. Anil Jewellers Vs UT of J&K
Date: December 18, 2023
Subject Matter
Non-possession of prescribed delivery challan at the time of seizure of the goods weakens the case of the petitioner
Summary
The case involves the interception of a vehicle carrying gold ornaments worth Rs. 77,96,650.10 under the GST Act. The vehicle and goods were detained by the State Taxes Officer and a notice was issued to the owner of the goods for payment of tax and…
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KAHMIR HIGH COURT 1. By this writ petition, petitioner has challenged the order dated 07.01.2020 passed by the State Taxes Officer Enforcement (Central) Jammu ( ‘ STO ‘ for short ) and order dated 3 1.08.2022 passed by the Deputy Commissioner, State Taxes, Appeals-I, Jammu ( „ the appellate authority ‟ ). The petitioner &n…