Evasion of Tax — Writ petitions are sister concerns engaged in the trade of gold jewellery and had entrusted gold jewellery with the 6th respondent for the purposes of hallmarking of the jewellery. There was the seizure of the gold ornaments entrusted by the petitioners with the 6th respondent was consequent to a search of the premises of the 6th respondent conducted by the authorities 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. Beyond that, however, the seizure of the gold jewellery, which belongs to the petitioners, and against whom no proceedings are initiated under the SGST Act, may not be justified. Necessary directions issued to the respondent authorities to complete the proceedings against the respondent no.6 with one month and on the expiry of such period, and irrespective of whether the proceedings against the 6th respondent are completed or not, the gold jewellery in question shall be released to the petitioners. — Josco Bullion Traders Pvt Ltd Vs. The Commissioner State Goods And Services Tax Department, Thiruvananthapuram, The Joint Commissioner State Goods And Services Tax Department, Thiruvananthapuram, Deput Commissioner-Intelligence State Goods And Services Tax Department, Ernakulam, State Tax Officer, Edapally, State Tax Officer State Goods and Services Tax Departement, Karukutty And Q Max Assary Hallmarks [2019] 11 TAXLOK.COM 078 (Kerala)