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. __________ https://www.mhc.tn.gov.in/judis 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 __________ https://www.mhc.tn.gov.in/judis W.A.No.456 of 2025 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 __________ https://www.mhc.tn.gov.in/judis W.A.No.456 of 2025 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. __________ https://www.mhc.tn.gov.in/judis W.A.No.456 of 2025 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. __________ https://www.mhc.tn.gov.in/judis W.A.No.456 of 2025 THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ ,J. bbr W.A.No. 456 of 2025 18.02.2025 __________ https://www.mhc.tn.gov.in/judis