2025 (2) TMI 1092

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....0-2-2025<br>WP(C) NO. 5467 OF 2025 - -<br>GST<br>HONOURABLE MR. 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, pur....

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....he petitioner, the period of limitation prescribed under Section 67 of 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 hav....

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....on of the petitioner based on the limitation prescribed under Section 67 of 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....