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SARATH B.S. vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Sreeji M.m

Res. Counsel

Jasmine M.m.

Petitioner / Applicant	SARATH B.S.
Respondent	STATE OF KERALA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 29, 2024
Order No.	WP(C) NO. 25856 OF 2024
Citation	2024(10) TAXREPLY 12106
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ORDER
JUDGMENT Petitioner has approached this Court challenging Ext.P4 order issued under Section 130 of the CGST/SGST Act. According to the petitioner, the petitioner was a registered dealer in the CGST/SGST Acts and the registration of the petitioner had been canceled with effect from 11.10.2023. According to the petitioner, the petitioner was dealing in paints and hardware’s and he had some unsold stock, most of which had either completed the expiry date or was nearing the expiry date. It is stated that one Mr. Lohi, a registered person under the CGST/SGST Acts had approached him to take over the goods by paying a total amount of Rs. 1,90,000/- and a sum of Rs. 10,000/- was also paid as advance. According to the petitioner, the goods were then transported by the purchaser in vehicle bearing Registration No. KL-16 F 8975 and the vehicle was intercepted by the Assistant Enforcement officer, Enforcement Squad No.2, Thiruvananthapuram and detained on the premise that the goods we....