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, and several alternative reliefs relating to adjudication under Section 130 of the CGST Act. The petitioner also alleged coercion in recording a statement under Section 70 of the CGST Act and sought an independent inquiry into the conduct of GST officers.
The Government Pleader opposed the writ petition and referred to an earlier judgment of the High Court in W.P.(C) No.1984 of 2026, where proceedings initiated against the petitioner on the same subject matter had already been challenged. In that earlier case, the High Court rejected the petitioner’s contentions while preserving the petitioner’s right to pursue statutory remedies. The Government Pleader also pointed out that the petitioner’s writ appeal against the earlier judgment had been dismissed by the Division Bench, which confirmed the findings of the Single Judge with clarification that the observations applied only to the petitioner and not to any other person who might claim rights over the seized articles.
