IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

MONDAY, THE 23^RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946 WP(C) NO. 32043 OF 2024 PETITIONER: ASHIK K.T., AGED 25 YEARS KOORATTUTHODI HOUSE, KONDOORKKARA POST, KALLADIPATHA VIA, ONGALLUR-II, PATTAMBI, PALAKKAD, PIN – 679 313.

BY ADVS.

S.PARVATHI NIKITHA SUSAN PAULSON UTHARA ASOKAN ANAND GEO RESPONDENTS:

1 INTELLIGENCE OFFICER, INTELLIGENCE UNIT-1, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN – 676 001.

2 ASSISTANT ENFORCEMENT OFFICER, ENFORCEMENT SQUAD PATTAMBI, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN – 678 001.

3 THE DEPUTY COMMISSIONER (INTELLIGENCE), THE OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD, KERALA, PIN – 678 001.

4 THE STATE TAX OFFICER, THE STATE GST DEPARTMENT, THE TAX PAYER SERVICES CIRCLE, PATTAMBI, PALAKKAD, PIN – 678 001.

BY ADV. JASMINE M M (GP)

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

23.09.2024, ALONG WITH WP(C).32075/2024, 32108/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

MONDAY, THE 23^RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946 WP(C) NO. 32075 OF 2024 PETITIONER:

THAHIR K.P., AGED 43 YEARS PROPRIETOR - AHALIA METAL MART, 16/117/B, NARAYANKUNNU ROAD, NEAR ARTS CLUB, NARAYANKUNNU, ONGALLUR, PALAKKAD, PIN – 679 313.

BY ADVS.

S.PARVATHI NIKITHA SUSAN PAULSON UTHARA ASOKAN ANAND GEO RESPONDENTS:

1 INTELLIGENCE OFFICER, INTELLIGENCE UNIT-1, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN – 676 001.

2 ASSISTANT ENFORCEMENT OFFICER, ENFORCEMENT SQUAD PATTAMBI, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN – 678 001.

3 THE DEPUTY COMMISSIONER (INTELLIGENCE), THE OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD, KERALA, PIN – 678 001.

4 THE STATE TAX OFFICER, THE STATE GST DEPARTMENT, THE TAX PAYER SERVICES CIRCLE, PATTAMBI, PALAKKAD, PIN – 678 001.

BY ADV. JASMINE M M (GP)

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2024, ALONG WITH WP(C).32043/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

MONDAY, THE 23^RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946 WP(C) NO. 32108 OF 2024 PETITIONER:

MUHAMMED SHUHAIB K.T., AGED 25 YEARS PROPRIETOR -MAJESTIC METALS, 16/117/C, NARAYANKUNNU ROAD, NARAYANKUNNU MASJID, ONGALLUR, PALAKKAD, PIN – 679 336.

BY ADVS.

S.PARVATHI NIKITHA SUSAN PAULSON UTHARA ASOKAN ANAND GEO RESPONDENTS:

1 INTELLIGENCE OFFICER, INTELLIGENCE UNIT-1, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN – 676 001.

2 ASSISTANT ENFORCEMENT OFFICER, ENFORCEMENT SQUAD PATTAMBI, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN – 678 001.

3 THE DEPUTY COMMISSIONER (INTELLIGENCE THE OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD, KERALA, PIN – 678 001.

4 THE STATE TAX OFFICER, THE STATE GST DEPARTMENT, THE TAX PAYER SERVICES CIRCLE, PATTAMBI, PALAKKAD, PIN – 678 001.

BY ADV. JASMINE M M (GP)

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2024, ALONG WITH WP(C).32043/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

[WP(C) Nos.32043, 32075 & 32108 of 2024]

The petitioners in these cases are before this Court challenging the orders issued by the competent authority under the provisions of Section 130 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). A perusal of the orders impugned in these writ petitions will indicate that there is a clear finding that the goods, which were subject matter of the proceedings, were being transported with an intent to evade the payment of tax. There is a finding that the so calle