2019 (8) TMI 664

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....ord for writ petitioner and Mr.V.Sundareswaran, learned Senior panel counsel (Taxes) on behalf of both the official respondents are before this Court. With consent of learned counsel on both sides, main writ petition itself taken up and is being disposed of . 2. Considering the trajectory which the hearing has taken today, this writ petition now turns on a very narrow compass. 3. Gold weighing....

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....110 of the said Act reveals that the respondents do have the powers to make such seizure. 9. On this primordial plea of the writ petitioner i.e, a plea that the respondents do not have powers to seize being doused, one has to now look at the procedure for release of the seized goods, which is the prayer of the writ petitioner. 10. Provisional release of such seized goods can be made under Sect....

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.... pending this writ petition, the respondents have issued a 'show cause notice' ('SCN' for brevity), being SCN dated 07.06.2019. 13. It is submitted that the SCN dated 07.06.2019 has been served on the writ petitioner on 09.06.2019. 14. In the light of the narrative supra, though prayer in this writ petition turns on a narrow compass, this Court deems it appropriate to dispose o....