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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
SAJEESH JOSEPH – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. confiscation proceedings challenged under cgst act. (Para 1) |
| 2. petitioners raised procedural contentions. (Para 2) |
| 3. procedural violations deemed factual disputes. (Para 3) |
| 4. court confirmed right to appeal; writ petition dismissed. (Para 4) |
JUDGMENT
Both these writ petitions are filed by the respective petitioners challenging proceedings under Section 130 of the CGST Act , initiated against them by the respondents. The petitioner in W.P.(C).No.44198/2025 is the registered owner of the conveyance, and the petitioner in W.P.(C).No.46083/2025 is the owner of the goods. The goods along with the conveyance were detained on 16.10.2025 while in transit, from Kanhangad. Consequent to such detention, proceedings were initiated, and the said proceedings have now culminated in order of confiscation passed on 17.11.2025, a copy of which is produced as Ext.P14 in W.P.(C) No.44198/2025, in which, both the goods and conveyance, were ordered to be confiscated. These writ petitions are submitted in such circumstances challenging the same.
2. I have heard the learned counsel for the petitioners and the learned Government Pleader for the respondents.
3. The learned counsel for the
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