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 unlawfully coerced into giving statements, that his mobile phone was seized without authority, and that false statements were extracted during interrogation. He challenged the detention proceedings and sought release of the goods and vehicle along with quashing of proceedings under the CGST Act.
The respondents denied the allegations and stated that the petitioner’s GST registration had been obtained only on 11.12.2025, after which 15 E-Way Bills involving transactions exceeding Rs.5.11 crore were generated in favour of a single Delhi-based entity whose GST registration had already been cancelled for non-filing of returns. According to the department, the petitioner appeared before the GST office on 08.01.2026 and gave a detailed statement under Section 70 of the CGST Act. In that statement, he allegedly admitted that he had no knowledge of the business activities and that certain persons had used his name to obtain GST registration in exchange for money.
