IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE MR. JUSTICE EASWARAN S.

TUESDAY, THE 18^TH DAY OF FEBRUARY 2025 / 29TH MAGHA, 1946 RP NO. 226 OF 2025 AGAINST THE JUDGMENT DATED 11.02.2025 IN WA NO.219 OF

2025 OF HIGH COURT OF KERALA REVIEW PETITIONERS/APPELLANTS/WRIT PETITIONERS:

1 ANANTHAVALLI SAHADEVAN AGED 68 YEARS WIFE OF SAHADEVAN K.V., KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN – 685618.

2 SAJEEVAN K.S AGED 43 YEARS SON OF SAHADEVAN K.V., KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN – 685618.

3 SOUMYA T.V AGED 33 YEARS WIFE OF SAJEEVAN K.S. KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN – 685618.

BY ADVS.

K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA POOJA V.M.

2025:KER:13516 RESPONDENTS/RESPONDENTS/RESPONDENTS:

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 2 COMMISSIONER OF GST, KERALA KERALA GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWERS, KARAMANA THIRUVANANTHAPURAM, PIN - 695002 3 SENIOR ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO 1, ERNAKULAM STATE GODS AND SERVICE TAX DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PERUMANOOR P.O ERNAKULAM, PIN - 682015

4 ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER, ENFORCEMENT SQUAD NO 1, ERNAKULAM STATE GODS AND SERVICE TAX DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PERUMANOOR P.O., ERNAKULAM, PIN - 682015 SRI. V.K SHAMSUDHEEN- SR. GP THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 18.02.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2025:KER:13516

ORDER

Dr.A.K.Jayasankaran Nambiar , J .

This review petition has been filed seeking a modification of the directions issued by us while disposing W.A.No.219 of 2025. The review petition was necessitated because, on the same date that the writ appeal was disposed, namely 11.02.2025, the appellants were served with a notice that intimated them of a proposal to sell the high grade cardamom that was confiscated under the provisions of Section

130 of the GST Act, 2017.

2. The limited prayer of the petitioners in the review petition is for a direction to the respondents to conduct the hearing in connection with the petition filed by the petitioner, for an interim release of the goods pending disposal of the appeal, at the earliest and to keep in abeyance the further proceedings pursuant to the intimation dated 11.02.2025 issued by the respondents in the meanwhile.

3. We have heard, Dr.Pradeep K.P. - learned counsel for the review petitioners and Sri.V.K.Shamsudheen – learned Senior Government Pleader for the respondents.

4. On a consideration of the facts and circumstances of the

2025:KER:13516 case as also the submissions made across the Bar and taking note of our earlier judgment dated 11.02.2025, we deem it appropriate to dispose this review petition by directing the respondents to keep in abeyance further proceedings pursuant to the notice dated 11.02.2025 and the proposal to sell the cardamom that was confiscated by the respondents, till such time as the Appellate Authority considers the petition filed by the petitioners herein for an interim release of the goods that were confiscated, pending disposal of the statutory appeal filed against the confiscation order, and passes orders on the said petition and communicates the same to the petitioners herein. Save, for this limited modification, we don’t deem it necessary to alter the other directions in the judgment dated

11.02.2025 in W.A.No.219 of 2025.

The review petition is therefore disposed as above.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-

EASWARAN S.

JUDGE ACR