Y. Balakrishnan vs. The Enforcement Officer, Enforcement Squad, Kollam

Held

The High Court dismissed the appeal, affirming the Single Judge's decision to relegate the appellant to the statutory appellate remedy. It held that the appellant's contentions regarding proper documentation, GST payment, and the legality of confiscation involved disputed questions of fact, and issues of natural justice could be addressed by the appellate authority.

Facts

The appellant challenged a confiscation notice and subsequent adjudication order under Section 130 of the CGST Act, arguing that the goods were properly documented with e-invoices and e-way bills, IGST was paid, and confiscation merely for a route deviation was unlawful. He also contended that the final order was vitiated due to the denial of an opportunity to cross-examine third-party statements. The Single Bench dismissed the writ petition, directing the appellant to pursue the statutory appeal.

Key Issues

The key issues were the legality of goods confiscation under Section 130 of the CGST Act despite proper documentation and GST payment, and whether the adjudication order was flawed due to denial of cross-examination, warranting High Court intervention.