TMI Blog2019 (6) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... ent since the goods themselves belong to the petitioners, I am of the view that the goods entrusted by the petitioners, with the 6th respondent, and covered by the delivery chellan and issue vouchers aforementioned, cannot be the subject matter of a confiscation order under Section 130 passed in relation to the 6th respondent. The Department may be permitted to retain the seized goods for the purposes of completing the enquiry against the 6th respondent in terms of the provisions of the SGST Act, I dispose these writ petitions, by directing that the respondent authorities under the SGST Act shall complete the proceedings against the 6th respondent, within an outer time frame of one month from the date of receipt of a copy of this judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under cover of Ext . P4 delivery chellan and Exts . P15 and P18 issue vouchers [Ext . P15 issue voucher in W . P . ( C) . No . 18370/2018 and Ext . P18 issue voucher in W . P . ( C) . No . 18286/2018] for the purposes of hallmarking of the jewellery . The entrustment, as evidenced by Ext . P4 delivery chellan and Exts . P15 and P18 issue vouchers, was on 3 . 5 . 2018, on which date, there was an inspection at the premises of the 6th respondent hallmarker by the authorities under the SGST Act . The shop inspection reports prepared at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n orders, insofar as they relate to the quantity of gold jewellery entrusted by the petitioners to the 6th respondent, and covered by Ext . P4 delivery chellan and Exts . P15 and P18 issue vouchers . 3 . Counter affidavits and statements have been filed on behalf of the respondent authorities under the SGST Act . Therein, the stand taken by the respondents is essentially that the power to seize goods is available under Section 67 of the SGST Act, and the seizure of goods is justified, whenever a proper officer, pursuant to an inspection carried out in terms of the SGST Act, has reasons to believe that any goods liable to confiscation or any documents or books or things, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the petitioners in both these writ petitions, Sri . C . E . Unnikrishnan, the learned counsel for the respondent authorities under the SGST Act . I have also heard Sri . S . Anilkumar, the learned counsel for the 6th respondent in both these writ petitions . 5 . On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that the seizure of the gold ornaments entrusted by the petitioners in both these writ petitions with the 6th respondent was consequent to a search of the premises of the 6th respondent conducted by the authorities under the SGST Act, who suspected that there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any penalty in connection with any offence committed by him in that context . What is significant to note is that, in any proceedings against the 6th respondent, the respondent authorities under the SGST Act, cannot ultimately confiscate the gold seized from the 6th respondent, more so, when it cannot be disputed that the gold jewellery seized from the 6th respondent belongs to the petitioners, and the entrustment of the same is evidenced by the delivery chellans and issue vouchers, which are statutory documents prescribed under the SGST Act . No doubt, the seizure of the gold jewellery from the premises of the 6th respondent, may be justified in accordance with Section 67 of the SGST Act, for the purposes of enablin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the provisions of the SGST Act, I dispose these writ petitions, by directing that the respondent authorities under the SGST Act shall complete the proceedings against the 6th respondent, within an outer time frame of one month from the date of receipt of a copy of this judgment . I further make it clear that, on the expiry of the said period of one month, and irrespective of whether the proceedings against the 6th respondent are completed or not, the gold jewellery covered by the delivery chellans and issue vouchers referred above [14538 . 40 gms + 5348 gms] shall be released to the petitioners herein . To facilitate such release, Exts . P8 and P8(a) seizure orders and Exts . P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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