Kerala HC Refuses to Release Seized Areca Nuts as Section 130 Proceedings Were Ongoing

Jamaludin Vs Commissioner of State Tax (Kerala High Court) The Kerala High Court dismissed a writ petition seeking release of 380 bags of arecanut and a commercial vehicle seized by GST authorities and declined to interfere with proceedings initiated under Section 130 of the CGST Act. The petitioner claimed to be the proprietor of a registered business engaged in aggregation, trading, and interstate dispatch of arecanut. The petition sought quashing of proceedings initiated through FORM GST DRC-01 dated 09.05.2026 and FORM GST MOV-10 dated 07.05.2026, release of the seized goods and vehicle, a...