Judgment
2025:KER:28088 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S.
WEDNESDAY, THE 2ND DAY OF APRIL 2025 / 12TH CHAITHRA, 1947 WA NO. 579 OF 2025 AGAINST THE JUDGMENT DATED 18.03.2025 IN WP(C) NO.10887 OF 2025 OF HIGH COURT OF KERALA APPELLANT/WRIT PETITIONERS:
1 ANANTHAVALLI SAHADEVAN AGED 68 YEARS WIFE OF SAHADEVAN K.V., KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN - 685618 2 SAJEEVAN K.S AGED 43 YEARS SON OF SAHADEVAN K.V., KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN - 685618 3 SOUMYA T.V AGED 33 YEARS WIFE OF SAJEEVAN K.S. KAMANATHARAYIL, BIYALRAM, SOORYANELLY, P.O. CHINNAKANAL, SURIANALLE, IDUKKI, PIN - 685618 BY ADVS.
K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA POOJA V.M.
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2025:KER:28088 RESPONDENTS/RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 COMMISSIONER OF GST, KERALA KERALA GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWERS, KARAMANA THIRUVANANTHAPURAM, PIN - 695002 3 SENIOR ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO 1, ERNAKULAM STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PERUMANOOR P.O., ERNAKULAM, PIN - 682015 4 ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER, ENFORCEMENT SQUAD NO 1, ERNAKULAM STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PERUMANOOR P.O., ERNAKULAM, PIN - 682015 5 JOINT COMMISSIONER OF APPEALS KERALA STATE GST, ERNAKULAM BAZAR ROAD, MATTANCHERY, ERNAKULAM, PIN - 682002 SR GP VK SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA No.579/2015 3
2025:KER:28088 JUDGMENT Dr.A.K.Jayasankaran Nambiar
, J.
When this matter was taken up for admission, it is submitted by the learned Government Pleader, on instructions, that inasmuch as the penalty amounts have been realised through auction of the goods that were seized, the vehicle that was seized will be released forthwith.
This submission of the learned Government Pleader is recorded and the writ appeal is otherwise closed as infructuous.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE
Sd/-
EASWARAN S.
JUDGE ACR