Kerala HC Upholds GST Detention as Vehicle Was Moving Opposite to Declared Destination

Jamaludin Vs Commissioner of State Tax (Kerala High Court) In the case of Jamaludin Vs Commissioner of State Tax, the petitioner claimed to be the proprietor of M/s. Bandadka Traders, a registered concern engaged in aggregation, trading, and interstate dispatch of arecanuts. The petitioner generated a self-invoice and E-Way Bill dated 27.12.2025 for interstate dispatch of arecanuts allegedly procured from unregistered dealers. The vehicle carrying the goods was intercepted by GST authorities near Kanhangad on 28.12.2025 and remained in departmental custody. The petitioner alleged that he was u...