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IN THE HIGH COURT OF KERALA AT ERNAKULAM
NITIN JAMDAR, BASANT BALAJI
Mathai M.V., S/o. Verkey – Appellant
Versus
Senior Enforcement Officer – Respondent
Certainly. Based on the provided legal document, the key points are as follows:
The core issue in the case revolves around the validity of the notice served to the owner of the vehicle prior to confiscation under Section 130 of the relevant Act. The court emphasized that proper service of notice is a statutory requirement that must be strictly adhered to for the confiscation order to be valid (!) .
The Court found that the notice purportedly served via WhatsApp communication does not satisfy the statutory modes of service outlined in Section 169 of the Act of 2017, which prescribes methods such as direct service, registered post, or publication. The use of WhatsApp communication was deemed acceptable only during the COVID-19 pandemic and is no longer a valid mode of service (!) .
The absence of proper notice invalidates the confiscation proceedings, as the owner was not given an opportunity to be heard before the order of confiscation was issued. This procedural lapse renders the confiscation order void and without jurisdiction (!) .
The court relied on the principle that proceedings under Section 130 are jurisdictionally dependent on proper service of notice to the owner. Without such service, the proceedings are considered invalid (!) .
The case highlights that the confiscation order and proceedings were quashed and set aside due to the procedural deficiency, specifically the failure to serve valid notice. The matter was remanded for fresh consideration, with the authority instructed to serve proper notice as per statutory requirements and to afford the owner an opportunity of hearing (!) .
The court clarified that it did not examine the merits of the confiscation action itself, only the procedural aspect concerning notice. The judgment does not affect confiscation orders related to goods for which the owner is different or not involved (!) .
The decision underscores the importance of strict compliance with statutory procedures for notice service under the relevant Act, emphasizing that deviations, such as reliance on informal communication methods, invalidate confiscation proceedings.
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| Table of Content |
|---|
| 1. dismissal of writ petition for lack of notice. (Para 1 , 2 , 3) |
| 2. respondent contends misrepresentation by petitioner. (Para 4) |
| 3. service of notice prior to confiscation essential. (Para 5 , 8 , 10 , 11) |
| 4. confiscation proceedings invalid due to lack of notice. (Para 12 , 14) |
| 5. appeal allowed, proceedings quashed. (Para 16 , 17) |
JUDGMENT :
Nitin Jamdar, C. J.
Being aggrieved by the dismissal of W.P.(C) No.2082 of 2025 by the judgment dated 11 April 2025, the Original Petitioner has filed this appeal under Section 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 November 2024, his truck transported bilge water from INS Vikramaditya at the Cochin Wharf. On 25 November 2024, the Respondents – Authorities moved the truck to a Truck parking place. On 10 January 2025, the Petitioner received a copy of the detention order, which stated that a notice under Section 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 dete
Notice under Section 130 of the Act must be served in accordance with statutory requirements, failing which confiscation orders are invalid.
The petitioner must pursue appellate remedies under the CGST Act rather than a writ petition as the order of confiscation had been served properly.
The court established that confiscation under Section 130 requires prior action under Section 129, and adherence to natural justice is essential in such proceedings.
Natural justice requirements necessitate notice to affected parties; however, notice to the driver suffices, supporting reliance on alternative statutory remedies for contesting orders.
Point of law: The extraordinary powers under Article 226 of the Constitution, directing for release of the vehicles or goods, during the pendency of the confiscation, can only be sparingly exercised ....
The main legal point established in the judgment is the independence of proceedings for detention of goods under Section 129 and confiscation of goods under Section 130 of the CGST/APGST Act, as expl....
The court held that failure to comply with statutory requirements for notice and opportunity to contest confiscation renders the order invalid, violating principles of natural justice.
Point of Law - Section 68 of the GST Act which empowers the authority concerned to intercept the vehicle and the goods. The said provision of Section 68 is required to be reproduced.
Provisional release of goods pending confiscation is not authorized under Section 130 of the CGST Act; legal authority for property deprivation must follow specific statutory provisions.
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