SANGEETHA JEWELLERS Vs. DEPUTY ASSISTANT COMMISSIONER (ST)-1

JUDGEMENT

(1.) The petitioners implore for writ of mandamus declaring the order dtd. 4/2/2020 passed by 1 respondent confiscating 69 Kgs of silver ornaments worth Rs.28,00,000.00 and directing the petitioners to pay tax of Rs.84,000.00 (Central Tax and State Tax), penalty of Rs.84,000.00 and fine of Rs.26,32,000.00 in lieu of confiscation, as without authorization as contemplated under Sec. 67 of the Central Goods and Service Act, 2017 (for short, 'CGST Act"), arbitrary, without jurisdiction and consequently to set aside the confiscation proceedings.

(2.) The petitioners' case succinctly is thus:

(3.) Hence, the writ petition.