MATHAI Vs. SENIOR ENFORCEMENT OFFICER

JUDGEMENT

(1.) Being aggrieved by the dismissal of W.P.(C) No.2082 of 2025 by the judgment dtd. 11/4/2025, the Original Petitioner has filed this appeal under Sec. 5 of the Kerala High Court Act, 1958.

(2.) The Petitioner filed the writ petition stating that he is the owner of a truck bearing registration No. KL-31 J-5759. According to him, on 23/11/2024, his truck transported bilge water from INS Vikramaditya at the Cochin Wharf. On 25/11/2024, the Respondents - Authorities moved the truck to a Truck parking place. On 10/1/2025, the Petitioner received a copy of the detention order, which stated that a notice under Sec. 130 of the Central Goods and Services Tax Act, 2017 (the Act of 2017) was served on the consignor, Petro Chemicals, for alleged tax evasion.

(3.) The Petitioner challenged the detention, and the confiscation order issued under the Act of 2017 by filing W.P.(C) No. 2082 of 2025 on 17/1/2025. The Petitioner contended before the learned Single Judge that he had no knowledge or involvement in the alleged tax evasion and the vehicle was hired only to transport goods. He asserted that no notice or copy of the detention and confiscation orders pertaining to the vehicle was served on him.