“C.R”

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE THE CHIEF JUSTICE MR. NITIN JAMDAR &

THE HONOURABLE MR. JUSTICE BASANT BALAJI TUESDAY, THE 24^TH DAY OF JUNE 2025 / 3RD ASHADHA, 1947 WA NO. 973 OF 2025 [AGAINST THE JUDGMENT DATED 11.04.2025 IN WP(C) NO.2082 OF 2025 OF HIGH COURT OF KERALA]

APPELLANT/PETITIONER:

MATHAI M.V., AGED 55 YEARS, S/O. VERKEY, RESIDING AT MANGALATH HOUSE, WEST VENGOLA P.O. PERUMBAVOOR, ERNAKULAM, PIN – 683556.

BY ADV.SRI.FAIZEL K.

RESPONDENTS/RESPONDENTS:

1 THE SENIOR ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NOT, ERNAKULAM, STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PERUMANOOR, ERNAKULAM, PIN – 683542.

2 THE PRINCIPAL SECRETARY, THE DEPARTMENT OF FINANCIAL SERVICES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, DELHI, PIN – 110001.

BY SENIOR GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 24.06.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

“C.R”

JUDGMENT Dated this the 24^th day of June, 2025.

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 f