Kerala High Court
Jenisha Jewels Arts Private Limited vs State Tax Officer on 15 January, 2026
2026:KER:3292
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 15TH DAY OF JANUARY 2026 / 25TH POUSHA, 1947
WP(C) NO. 685 OF 2026
PETITIONERS:
1 JENISHA JEWELS ARTS PRIVATE LIMITED
HAVING OFFICE AT 13, BHULESWAR ROAD, RAJMAHAL BUILDING,
3RD FLOOR, MUMBAI.MAHARASHTRA, INDIA
REPRESENTED BY ITS AUTHORISED SIGNATORY , SAMKIT AJAY
JAIN, AGED 28 YEARS, S/O AJAY JAIN, RESIDING AT
204/206, LALJI DUNGARSHI BUILDING, 1ST FLOOR,
ROOM NO. 8, NARSHINATHA STREET,
NEAR MASJID BUNDER STATION, CHINCHBUNDER, MUMBAI,
MAHARASHTRA, PIN - 400002
2 SAMKIT AJAY JAIN,
AGED 28 YEARS
S/O AJAY JAIN, RESIDING AT 204/206, LALJI DUNGARSHI
BUILDING, 1ST FLOOR, ROOM NO. 8, NARSHINATHA STREET,
NEAR MASJID BUNDER STATION, CHINCHBUNDER, MUMBAI,
MAHARASHTRA, PIN - 400009
BY ADVS.
ADV.P.K.BIJU
ADV.TELMA RAJU
ADV.DHARAN GANDHI
ADV.PRERANA PANDYA
RESPONDENTS:
1 STATE TAX OFFICER,
ENFORCEMENT SQUAD, WALAYAR KERALA STATE
GST DEPARTMENT, PALAKKAD, KERALA, PIN - 678001
2026:KER:3292
WP(C) NO. 685 OF 2026
2
2 ASSISTANT STATE TAX OFFICER,
ENFORCEMENT SQUAD, WALAYAR, KERALA STATE
GST DEPARTMENT, PALAKKAD, KERALA, PIN - 678001
3 ASSISTANT ENFORCEMENT OFFICER,
ENFORCEMENT SQUAD, WALAYAR, KERALA STATE
GST DEPARTMENT, PALAKKAD, KERALA, PIN - 678001
4 EXCISE CIRCLE INSPECTOR
EXCISE CHECKPOST, WALAYAR, KERALA,
PIN - 678001
5 THE COMMISSIONER OF STATE TAXES,
KERALA GOODS AND SERVICES TAX DEPARTMENT,
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM,
KERALA, PIN - 695002
6 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
KERALA, PIN - 695001
7 THE UNION OF INDIA,
REPRESENTED BY ITS SECRETARY MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI - 110 001.
BY ADV
SMT.RESHMITHA R CHANDRAN, G.P.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 15.01.2026, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
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WP(C) NO. 685 OF 2026
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JUDGMENT
The petitioner is a private limited company and is a registered tax payer under the provisions of the CGST Act. The challenge raised in this case is against Ext.P14, which is a show cause notice issued under Section 130 of the CGST Act. The learned Counsel for the petitioner raised various contentions with regard to the sustainability of the show cause notice. However, I am of the view that, since what is under challenge is a show cause notice, I do not find any justifiable reason to entertain the challenge against the same, in a writ petition. All the contentions that are raised by the petitioner, can be highlighted by petitioner in their objection, which shall be considered by the authority concerned, in accordance with law.
Therefore, I am of the view that, this writ petition is premature. In such circumstances, as I do not find any 2026:KER:3292 WP(C) NO. 685 OF 2026 4 justifiable grounds to entertain a challenge at this stage, this writ petition is dismissed without prejudice to the right of the petitioner to raise all the contentions before the authority concerned in response of Ext.P14. The learned Counsel for the petitioner also sought for a direction to release the goods upon furnishing a security. However, since this Court has already found that, the writ petition itself is not maintainable, I do not find any justifiable reason to entertain that relief.
Sd/-
ZIYAD RAHMAN A.A. JUDGE scs 2026:KER:3292 WP(C) NO. 685 OF 2026 5 APPENDIX OF WP(C) NO. 685 OF 2026 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DELIVERY CHALLAN ALONG WITH LOGISTICS RECEIPT DATED 13.12.2025 Exhibit P2 TRUE COPY OF THE BOARDING PASS OF MR.
SAMKIT JAIN I.E., PETITIONER NO.2 DATED 15.12.2025 Exhibit P2(a) TRUE COPY OF THE BOARDING PASS OF MR.
PURVA JAIN DATED 15.12.2025 Exhibit P3 TRUE COPY OF THE TAX INVOICE DATED 16.12.2025 FROM HOTEL TREEBO VETRI SUPREME RESIDENCY Exhibit P4 TRUE COPY OF THE DELIVERY CHALLAN NO.
R/052/25-26 DATED 15.12.2025 ALONG WITH LOGISTICS RECEIPT Exhibit P5 TRUE COPY OF THE DELIVERY CHALLAN NO.
R/883/25-26 DATED 15.12.2025 ALONG WITH THE LOGISTICS RECEIPT FOR THIS CONSIGNMENT Exhibit P6 TRUE COPY OF STOCK REGISTER FROM 01.04.2025 TO 31.12.2025 Exhibit P7 TRUE COPY OF THE BOARDING PASS OF MR.
HITESH SOLANKI DATED 17.12.2025 Exhibit P8 TRUE COPY OF THE FORM GST MOV-01 ISSUED BY RESPONDENT NO. 3 DATED 18.12.2025 Exhibit P8(a) TRUE COPY OF THE SYSTEM GENERATED MOV-
01 ISSUED BY RESPONDENT NO. 2 DATED 18.12.2025 DIGITALLY SIGNED ON 20.12.2025 Exhibit P9 TRUE COPY OF FORM GST MOV-02 ISSUED BY RESPONDENT NO. 3 DATED 18.12.2025 Exhibit P10 TRUE COPY OF THE EMAIL DATED 2026:KER:3292 WP(C) NO. 685 OF 2026 6 19.12.2025 WITHOUT ATTACHMENTS ISSUED ON BEHALF OF PETITIONER 1 TO THE 1ST RESPONDENT Exhibit P11 TRUE COPY OF THE ORDER OF GRANT OF TEMPORARY IDENTIFICATION NUMBER IN FORM NO. REG-12 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 20.12.2025, Exhibit P12 TRUE COPY OF FORM GST MOV-04 ISSUED BY RESPONDENT NO. 1 DATED 18.12.2025 Exhibit P12(a) TRUE COPY OF THE SYSTEM GENERATED FORM GST MOV-04 ISSUED BY RESPONDENT NO.1 DATED 20.12.2025 Exhibit P13 TRUE COPY OF THE PANCHNAMA ISSUED BY RESPONDENT NO. 4 AND RESPONDENT NO. 1 DATED 18.12.2025 Exhibit P14 TRUE COPY OF THE NOTICE IN FORM GST MOV-10 ALONG WITH THE SUMMARY THEREOF IN FORM GST DRC-01 DATED 29.12.2025 ISSUED BY 1ST RESPONDENT