Kerala High Court
Shish Jewels Privatelimited vs The Intelligence Officer on 4 February, 2025
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
2025:KER:8848
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 4TH DAY OF FEBRUARY 2025 / 15TH MAGHA, 1946
WA NO. 206 OF 2025
AGAINST THE JUDGMENT DATED 06.01.2025 IN WP(C)
NO.40450 OF 2023 OF HIGH COURT OF KERALA
APPELLANT/PETITIONER:
SHISH JEWELS PRIVATELIMITED,
PLOT NO.196, SURAT SPECIAL ECONOMIC ZONE, SACHIN,
SURAT, GUJARAT,REPRESENTED BY ITS MARKETING
MANAGER, ANSON ANDACHAN, PIN - 394230
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
AMMU CHARLES
S.SAJEEVAN
RESPONDENTS/RESPONDENTS:
1 THE INTELLIGENCE OFFICER,
INTELLIGENCE UNIT NO. 3, STATE GOODS AND SERVICES
TAX DEPARTMENT, 2ND FLOOR, KUREEKAL BUILDING,
EDAPALLY, KOCHI, PIN - 682024
2 M/S.DUBAI GOLD AND DIAMONDS, (FIRDOUS JEWELS AND
DIAMONDS PVT LTD.),
M.M 21/621 D,E,F,G, DOWN HILL, MALAPPURAM,
PIN - 676519
WA Nos.206 &
207 of 2025
2
2025:KER:8848
3 THE COMMISSIONER OF STATE TAX,
S.G.S.T. DEPARTMENT, TAX TOWER, KILLIPPALAM,
KARAMANA -P.O, THIRUVANANTHAPURAM, PIN - 695002
4 THE INTELLIGENCE OFFICER,
UNIT NO IV, STATE GOODS AND SERVICES TAX
DEPARTMENT, 2ND FLOOR, SGST COMPLEX,
MATTANCHERRY, PIN - 682002
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
04.02.2025, ALONG WITH WA.207/2025, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WA Nos.206 &
207 of 2025
3
2025:KER:8848
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 4TH DAY OF FEBRUARY 2025 / 15TH MAGHA, 1946
WA NO. 207 OF 2025
AGAINST THE JUDGMENT DATED 06.01.2025 IN WP(C)
NO.18326 OF 2023 OF HIGH COURT OF KERALA
APPELLANT/PETITIONER:
SHISH JEWELS PVT.LTD.,
PLOT NO.196, SURAT SPECIAL ECONOMIC ZONE, SACHIN,
SURAT, GUJARAT , REPRESENTED BY THE MARKETING
MANAGER, ANSON ANDACHAN, PIN - 394230
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS/RESPONDENTS:
1 THE INTELLIGENCE OFFICER,
UNIT NO. IV, STATE G.S.T. DEPARTMENT, 2ND FLOOR,
SGST COMPLEX, MATTANCHERRY, PIN - 682002
2 DUBAI GOLD AND DIAMONDS,
(FIRDOUS JEWELS AND DIAMONDS PVT LTD.), M.M
21/621 D,E,F,G, DOWN HILL, MALAPPURAM,
PIN-676519.
WA Nos.206 &
207 of 2025
4
2025:KER:8848
3 THE COMMISSIONER OF STATE TAX,
S.G.S.T. DEPARTMENT, TAX TOWER, KILLIPPALAM,
KARAMANA -P.O, THIRUVANANTHAPURAM,
PIN - 695002
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
04.02.2025, ALONG WITH WA.206/2025, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WA Nos.206 &
207 of 2025
5
2025:KER:8848
JUDGMENT
[WA Nos.206/2025, 207/2025]
Dr.A.K.Jayasankaran Nambiar, J.
These writ appeals arise from a common judgment dated
06.01.2025 of a learned Single Judge in W.P.(C)Nos.40450 of 2023 and
18326 of 2023.
2. Briefly stated, the appellant is aggrieved by the dismissal
of the writ petitions, wherein the relief sought for by them was for
provisional release of the goods that were detained by the
respondents and in respect of which they were issued with notices
under Sections 129 and 130 of the Goods and Services Tax Act ('GST
Act' for short). The learned Single judge while directing the release of
the goods to the appellant, pending adjudication of Ext.P5 - Show
Cause Notice, directed that the appellant shall deposit a sum of
Rs.2,93,71,666/-, being the penalty and fine quantified in Ext.P5 in
lieu of confiscation of the goods and on execution of a bond for the
value of the goods.
3. In the writ appeals, the grievance of the appellant is
essentially that the direction of the learned Single Judge to pay
penalty and fine quantified in lieu of confiscation of goods and to
WA Nos.206 &
207 of 2025
2025:KER:8848
execute a bond for the value of the goods as a condition for the
provisional release of the goods, is unreasonable and against the
provisions of the GST Act. The appellant seeks an interim direction to
the 1st respondent to keep further proceedings pursuant to Ext.P5 in
abeyance till disposal of the writ appeals.
4. When the matter came up for admission, we noticed that
while the appellant had preferred a second writ petition at a point in
time when the Section 130 notice was issued to them, the interim
prayer made therein for a provisional release of the goods, was not
granted by the learned Single Judge at the time of admission of the
said writ petition in December, 2023. In our view, if the appellant was
serious about obtaining a provisional release of the goods, they ought
to have approached this Court against the refusal of the interim
prayer in the writ petition by the learned Single Judge in December,
2023, itself. We find, on the contrary, that the appellant decided to
wait till the disposal of the writ petition on 06.01.2025 before
approaching this Court challenging the judgment in the writ petition
and seeking a provisional release of the goods pending adjudication
of the Section 130 notice. What is significant at this stage is that the
respondents have since passed the final order under Section 130 and
hence, the adjudication under Section 130 is also over.
WA Nos.206 &
207 of 2025
2025:KER:8848
5. Under the said circumstances, we feel that the prayers in
the writ appeals have become infructuous and it is now for the
appellant to challenge the order passed by the respondents under
Section 130 before the Appellate Authorities under the GST Act. The
writ appeals are thus dismissed by relegating the appellant to the
alternate remedy of challenging the order passed under Section 130
before the Appellate Authorities under the Act.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
EASWARAN S.
JUDGE
ACR
