IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

WEDNESDAY, THE 24^TH DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 4244 OF 2024 PETITIONER:

VELAYUDHAN GOLD LLP, HAVING ITS OFFICE AT ROOM NO.27/22/3, JUBILEE ROAD, PERINTHALMANNA P.O, MALAPURAM DISTRICT, KERALA-679 322, REPRESENTED BY ITS DESIGNATED PARTNER DILJITH K.K, AGED

25 YEARS, S/O.RAJAN K.K, RESIDING AT KOLAVARKUNATH HOUSE, RAMAPURAM P.O., MALAPURAM DISTRICT, PIN – 679 321.

BY ADVS.

M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL NAEEM M.M RESPONDENTS:

1 INTELLIGENCE OFFICER, INTELLIGENCE UNIT, KOTTARAKARA, O/O.THE SENIOR INTELLIGENCE OFFICER / INTELLIGENCE OFFICER OF STATE TAX, INTELLIGENCE UNIT, KOTTARAKKARA, SGST COMPLEX, BAPUJI NAGAR, ASRAMAM, KOLLAM, PIN – 691 002.

2 INTELLIGENCE OFFICER, INTELLIGENCE UNIT 3 SGST DEPARTMENT, ERNAKULAM, OFFICE OF THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT NO.3, ERNAKULAM SGST DEPARTMENT, KERALA 2ND FLOOR, KUREEKAL BUILDING, EDAPALLY, KOCHI, PIN – 682 024. 3 DEPUTY COMMISSIONER, INTELLIGENCE, STATE GST DEPARTMENT, ERNAKULAM,KUREEKAL BUILDING, EDAPALLY, ERNAKULAM, PIN – 682 024.

4 STATE OF KERALA, REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA, PIN – 682 031.

SRI. MUHAMMED RAFIQ (SPL. GP)

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

24.07.2024, ALONG WITH WP(C).6114/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

WEDNESDAY, THE 24^TH DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 6114 OF 2024 PETITIONER:

THE JOINT COMMISSIONER OF STATE TAX(LAW), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN – 682 015.

BY SRI. MUHAMMED RAFIQ (SPL. GP)

RESPONDENT:

M/S.VELAYUDHAN GOLD LLP, PERINTHALMANNA, MALAPPURAM, PIN – 679 321.

BY ADVS.

SRI. M.P.SHAMEEM AHAMED SRI.AKHIL PHILIP MANITHOTTIYIL SRI. DANIYA RASHEED PALLIYALIL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2024, ALONG WITH WP(C).4244/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT These writ petitions relate to an order bearing No.GSTA-

665M/2023 dated 12.12.2023 passed by the Joint Commissioner (Appeals), Thrissur in proceedings under Section 107 of the CGST / SGST Acts. The petitioner (assessee) in W.P.(C)No.4244 of 2024 seeks an implementation of the order of the Appellate Authority. W.P(C)No.6114 of 2024 has been filed by the State challenging the aforesaid order of the Appellate Authority. Both these writ petitions came to be filed before this Court on account of the fact that the Tribunal to be constituted under the CGST / SGST Acts to consider a further appeal under Section 112 of the CGST / SGST Acts has not so far been constituted. The parties and the exhibits referred to in this judgment are as they appear in W.P.

(C)No.4244 of 2024.

2. The brief facts are as follows:-

The petitioner is an assessee under the CGST / SGST Acts duly registered under the provisions of those enactments. It is a wholesale dealer in gold jewellery. It is submitted that as part of its business, the petitioner carries gold jewellery of different designs to various jewellery shops for the display of designs etc. It is stated that on 26.05.2023 the employees of the petitioner had scheduled a visit to a jewellery known as Sobhana Jewellers in Ottapalam. It is the case of the petitioner that its employees accordingly packed 1647.970 grams of gold jewellery in multiple packs and had prepared delivery challan No.DC/23-24/7 dated 26.05.2023. It is stated that in the challan the purpose for which the gold was being carried was stated to be for display purposes. It is the case of the petitioner that while preparing the delivery challan, the details of approximately 315.400 grams of gold was not included in the delivery challan on account of a clerical error. However, it is stated that the details were duly entered in the stock register. It is stated that while the employees of the petitioner were visiting the afore