Shaji George Vs State Tax Officer (Enforcement) (Kerala High Court)
Kerala High Court has dismissed a petition seeking the provisional release of two tanker lorries detained for transporting goods without proper documentation. The ruling, in the case of Shaji George Vs State Tax Officer (Enforcement), upholds the confiscation orders issued by tax authorities, directing the petitioners to pursue statutory remedies instead of seeking relief under Article 226.
The case involves two tanker lorries, KA-41/B-6559 and KA-11/C-2468, owned by the second respondent and used by the first petitioner, Shaji George, to transport goods. These vehicles were intercepted on December 30 and 31, 2024, at Koyilandy and Payyannur, respectively. Authorities reported that the vehicles were carrying 20,000 liters of white kerosene, a taxable commodity, without any accompanying documents or e-way bills. Voluntary statements from the person in charge reportedly confirmed the absence of necessary paperwork. Subsequently, confiscation orders (Ext.P16 and Ext.P17) were issued on February 4, 2025.
The petitioners contended that the confiscation orders were issued without considering documents, including tax invoices from M/s. Hindustan Petroleum Corporation, Mangalore (Ext.P5 and Ext.P7), which they claim were submitted during the hearing. An affidavit from their advocate also supported this claim.
However, the State Tax Officer, in a counter-affidavit, maintained that no documents were produced at the time of interception and that the person in charge admitted to the lack of proper documentation.
