Sobha Enterprises Kokkur Vs Asst. Enforcement Officer (Kerala High Court)
The Kerala High Court addressed a petition by Sobha Enterprises Kokkur seeking the release of goods and a vehicle detained by the Assistant Enforcement Officer due to a discrepancy in the quantity of arecanut being transported compared to the invoice and e-way bill. The petitioner was found to be carrying 4000 kgs of goods in excess of the declared quantity. The vehicle was intercepted on April 3, 2025, and subsequently, an order for physical verification was issued. Despite the petitioner’s request to release the vehicle after paying the tax and penalty on the excess goods, the officer issued a detention order under Section 129(1) of the CGST Act, insisting on a detailed inspection and the petitioner’s personal appearance. The Government Pleader stated that the physical verification remained incomplete due to the petitioner’s alleged non-appearance, while the petitioner’s counsel claimed a personal submission was made.
Upon reviewing the records and arguments, the High Court acknowledged that proceedings under Section 129 of the CGST Act were correctly initiated. The court noted the statutory provision for the release of goods upon compliance with the stipulated conditions. While no specific orders were deemed necessary, the court observed the petitioner’s willingness to pay the applicable penalty. Consequently, the High Court directed that upon the petitioner’s appearance, the respondent must conduct the physical verification of the goods without delay. If any penalty or demand is raised under Section 129 of the CGST Act and is duly paid by the petitioner, the respondent is obligated to issue the necessary release orders for both the goods and the vehicle, in accordance with the law. The court clarified that the entire physical verification should be completed on the day the petitioner appears before the concerned officer, thereby disposing of the writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
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