SALIM P.A. Vs. STATE OF KERALA

JUDGEMENT

(1.) This Writ Appeal is preferred by the petitioner in Writ petition (C) No. 3411 of 2025, aggrieved by the judgment dtd. 28/1/2025 of the learned Single Judge dismissing the writ petition.

(2.) The Brief facts necessary for disposal of this Writ Appeal are as follows:- The appellant runs a proprietary concern dealing in scrap materials under the name M/s Oriental Metals. In the writ petition he was aggrieved by the proceedings initiated against him under Sec. 129(1) of the GST Act, 2017 and notice issued under Sec. 130 of CGST Act/SGST Act and he sought for a declaration that the notices issued under those Ss. were illegal. He also sought for a release of the consignment of goods and the conveyance that were detained by the respondents in connection with the notice issued to him under Ss. 129(1) and 130 of CGST Act/SGST Act.

(3.) The contention of the appellant in the Writ petition was essentially that while the notice issued to him stated that the detention of the goods and conveyance was on account of an alleged non-production of valid transport documents at the time of detention of the consignment of goods, the subsequent notices issued to him clearly indicated that the reason for continuing the detention was the allegation that he had obtained goods from non-existing dealers in the past. In other words the subsequent notices received by the appellant revealed that the reasons that formed the basis of the detention, were found to be non-existent at subsequent stages of the investigation and it was different reasons that informed the continued detention of the consignment of goods and the conveyance.