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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
ABU T A – Appellant
Versus
THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS – Respondent
| Table of Content |
|---|
| 1. facts of undocumented scrap transport seizure (Para 1 , 2 , 3) |
| 2. respondents' counter on proceedings and notice (Para 4 , 5) |
| 3. no provisional release; expedite proceedings (Para 6 , 7) |
JUDGMENT
The first petitioner is the registered taxpayer under the provisions of the CGST Act , and the 2nd petitioner is the registered driver of the vehicle bearing No. KL 17D 5306. On 24.02.2026, while certain scrap materials owned by the 1st petitioner were being transported in the vehicle referred to above, the officers under the GST Department intercepted the vehicle and found that the transportation was being made without proper documents. Accordingly, the vehicle was seized. According to the petitioner, the statutory formalities as contemplated under Ext.P9 Circular were not followed while affecting the seizure.
2. It was in these circumstances this writ petition was submitted seeking the following reliefs:
a) To quash the Exhibit P5 and P6 which were issued two years back date and it is void.
b) Direct the 4th respondent to release the intercepted truck without any fine and penalty.
c) Direct 4th respondent to release the truck on the base of Bond and Security for the release
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