IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TH FRIDAY, THE 11 DAY OF APRIL 2025 / 21ST CHAITHRA, 1947 WP(C) NO. 2082 OF 2025 PETITIONER:

MATHAI M.V AGED 55 YEARS S/O VERKEY RESIDING AT MANGALATH HOUSE, WEST VENGOLA PO PERUMBAVOOR ERNAKULAM, PIN - 683556 BY ADV FAIZEL K.

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 ADV. DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

BECHU KURIAN THOMAS, J.

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W.P.(C). No.2082 of 2025 --------------------------------------

Dated this the 11^th day of April, 2025

JUDGMENT

Petitioner seeks for a direction to quash the detention and confiscation order issued under the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’). Petitioner also