Genesis Recycling Private Limited Vs Commissioner of State Tax (Kerala High Court)
The petitioner filed a writ petition before the Kerala High Court seeking release and restoration of custody of a consignment of 17,150 kilograms of compressed baled plastic bottle scrap and the commercial vehicle bearing Registration No. RJ 06 GC 2363. The petitioner also sought directions to stop further investigation and coercive action, withdraw the GST MOV-10 Show Cause Notice dated 15.01.2026 and related proceedings, quash the notice and actions connected with the detention of the goods and conveyance, and declare that the detention and proposed confiscation proceedings under Sections 129 and 130 of the CGST Act were illegal and without jurisdiction. The petitioner further sought declarations that the goods and vehicle were not liable to confiscation and that the show cause notice was legally unsustainable.
When the matter came up for consideration, the learned Government Pleader informed the Court that the proceedings initiated against the petitioner under Section 130 of the CGST Act had already been finalized. It was submitted that a final order bearing Order ID No. ZD320526007149L dated 12.05.2026 had been passed, and a copy of the order was produced before the Court for perusal.
In view of the finalization of the confiscation proceedings and the passing of the final order, the Court held that it was open to the petitioner to pursue the remedies available against the final order. Without prejudice to such remedies, the Kerala High Court closed the writ petition.
