Madras High Court
Mukti Gold Private Limited vs State Tax Officer on 18 February, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.A.No.456 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.02.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
W.A.No.456 of 2025
and C.M.P.No.3803 of 2025
Mukti Gold Private Limited,
rep. by Authorised Signatory Mahendrakumar Babulal Jain,
First Floor, Old No.15/6 and 7, New No.26/6 and 7,
Mangesh Street, T. Nagar,
Chennai, Tamil Nadu-600 017. .. Appellant
vs
State Tax Officer,
Adjudication (Intelligence), Cuddalore,
Cuddalore Intelligence Division,
Commercial Taxes Building,
No.1, Vallalar Nagar, Manjakuppam,
Tamil Nadu-607 001. .. Respondent
Prayer: Appeal filed under Clause 15 of the Letters Patent against the order
dated 27.01.2025 passed by the learned Single Judge in W.P.No.23047 of
2024.
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W.A.No.456 of 2025
For Appellant : Mr.Dharan V Gandhi
For Respondents : Mr.P.S.Raman
Advocate-General
assisted by
Mr.C.Harsha Raj
Spl. Government Pleader
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
After the appeal was heard for some time, we decided to dispose the
appeal by passing the following order:
(a) Should respondent wish to issue a supplementary show
cause notice, as suggested by learned Advocate-General,
the same shall be issued together with documents relied
upon within one week from today.
(b) Within one week thereafter, appellant to file a
comprehensive reply to the show cause notice read with
addendum show cause notice, if any.
(c) Adjudication proceedings shall be completed within two
weeks thereafter, but, before passing the order, a personal
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hearing shall be given to appellant, notice whereof shall be
communicated at least three working days in advance.
If appellant wishes to supplement the personal hearing
with written submissions, the same to be given within two
working days of the personal hearing.
(d) If the officer is going to rely on any judicial
pronouncements of any Court or Tribunal, list thereof shall
be made available along with the notice so that appellant
will be able to deal with/distinguish the same.
(e) The order to be passed shall be a reasoned order
dealing with the submissions of appellant.
2. Shri Gandhi states that appellant would pay the penalty of
Rs.48,46,442/- under protest. Shri Gandhi states appellant would also
secure revenue to the extent of the value of goods, viz., Rs.8,07,74,036/- by
giving a bank guarantee of nationalised bank/scheduled bank. Learned
Advocate General has no objection.
3. Therefore, appellant may pay the penalty under protest. Appellant
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may also provide a bank guarantee to secure the revenue. The bank
guarantee shall be in favour of the State Tax Officer, Adjudication
(Intelligence), Cudalore Intelligence Division, in the format to be provided
by respondent.
4. Learned Advocate-General states that the draft of bank guarantee
will be made available before the end of this week itself.
5. The bank guarantee shall be kept alive for a period of one year or
six months after the order by the adjudicating authority is passed,
whichever is earlier. It is open to the State Tax Officer to pass further
orders on the term of the bank guarantee.
6. Within three working days of appellant providing the bank
guarantee and paying of the penalty under protest, the confiscated jewellery
shall be handed over to appellant/appellant's authorized representative.
7. Appeal is, accordingly, disposed of. There shall be no order as to
costs. Consequently, interim application stands closed.
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8. All rights and contentions are kept open.
9. We hasten to add that we have not made any observation on the
merits of the matter. The adjudicating authority shall adjudicate the matter
uninfluenced by the observations made in the impugned order by the
learned Single Judge.
(K.R.SHRIRAM, C.J.) (MOHAMMED SHAFFIQ, J.)
18.02.2025
Index : Yes/No
NC : Yes/No
bbr
To:
The State Tax Officer,
Adjudication (Intelligence), Cuddalore,
Cuddalore Intelligence Division,
Commercial Taxes Building,
No.1, Vallalar Nagar, Manjakuppam,
Tamil Nadu-607 001.
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THE HON'BLE CHIEF JUSTICE
AND
MOHAMMED SHAFFIQ,J.
bbr
18.02.2025
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