JUDGMENT

The petitioner is a registered dealer, under the provisions of the CGST and KGST Act. The petitioner had entered into a contract with the 9^th respondent, for the purpose of collection and refining of bilge water from naval ships including INS Vikramaditya, under due authorization from the Indian Navy. According to the petitioner, on 24.11.2024, the Assistant Enforcement Officer of State GST, confiscated the vehicle along with the materials and a Summary Order dated 21.12.2024 was thereafter issued, confirming the order of confiscation under Section 130 of the CGST Act.

2. As against the same, the petitioner claims to have submitted an appeal before the first appellate authority, which is now pending consideration. However, in the meantime, on

21.07.2025, the Material Organisation, Naval Base, Kochi, ₹

remitted an amount of 7,35,966/-, which is the penalty determined in the proceedings under Section 130 to the Tax Department and the said amount was debited from the balance material value due to the petitioner from the Material Organisation without prior notice. This writ petition is submitted by the petitioner in such circumstances, seeking the following reliefs and seekin