IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

TH WEDNESDAY, THE 6 DAY OF AUGUST 2025 / 15TH SRAVANA, 1947 WP(C) NO. 23712 OF 2022 PETITIONER/S:

M/S. RRJ GOLD, AGED 58 YEARS

10/492/1, THANJAN TOWER, PUTHANPALLY, THRISSUR -

680001 , REPRESENTED BY C.K. RAJAN, PARTNER.

BY ADVS.

SMT.MEERA V.MENON SRI.R.SREEJITH SMT.K.KRISHNA RESPONDENT/S:

1 THE STATE TAX OFFICER (INTELLIGENCE), SGST DEPARTMENT, SQUAD NO. II, ALAPPUZHA AT 1ST FLOOR, MINI CIVIL STATION, CHENGANNUR,-689121

2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001 BY ADV GOVERNMENT PLEADER OTHER PRESENT:

SRI. ARUN AJAY SHANKAR-GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.08.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T

The petitioner is a registered tax payer under CGST and SGST Act and is engaged in the sales of gold and gold ornaments. This writ petition is submitted by the petitioner, being aggrieved by Ext.P10 order passed by the 1^st respondent under Sec.130 of the CGST Act, by which, confiscation was ordered in respect of gold recovered from one of the staff of the petitioner, duri