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GOVINDARAJAN M.P. vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Vishnu Bhuvanendran

Res. Counsel

Thushara James

Petitioner / Applicant	GOVINDARAJAN M.P.
Respondent	STATE OF KERALA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 6, 2024
Order No.	WP(C) NO. 7730 OF 2022 WP(C) NO. 15498 OF 2021
Citation	2024(9) TAXREPLY 11099
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ORDER
JUDGMENT The petitioner in these cases are common and is stated to be a dealer in trading of medical devices, surgical disposable devices and medical consumables. While W.P(C)No.7730 of 2022 has been filed challenging Ext.P7 Order of the Appellate Authority. W.P(C)No.15498/2021 has been filed seeking direction to the 2nd respondent to release the goods belonging to the petitioner. 2. The petitioner generally supplies goods to his customers through courier service. According to the petitioner in the month of July 2021, the petitioner received orders for certain goods from various customers and the petitioner accordingly engaged the courier service that he normally uses for transporting the goods. It is submitted that the goods were accompanied by all documents as contemplated by the CGST/SGST Acts, including invoices, e-way bills etc. It is submitted that the vehicle in which the goods were being carried was intercepted by the authorities upon the allegation that the vehicle ....