2025(07)LCX0082

Ashok Parasuram Uthale

Versus

The Intelligence Officer

WA NO. 778 OF 2025 decided on 01-07-2025

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE THE CHIEF JUSTICE MR. NITIN JAMDAR

&

THE HONOURABLE MR.JUSTICE BASANT BALAJI

TUESDAY, THE 1^ST DAY OF JULY 2025 / 10TH ASHADHA, 1947

WA NO. 778 OF 2025

AGAINST THE JUDGMENT DATED 20.02.2025 IN WP(C) NO.5467 OF 2025 OF HIGH COURT OF KERALA

APPELLANT/PETITIONER:

ASHOK PARASURAM UTHALE
AGED 51 YEARS
S/O LATE PARASURAM VISHNU UTHALE, FROM
YETGOAN@POST, KADEGOAN TALUK, SANGLI DIST.,
MAHARASHTRA, RESIDING AT SACHIN NIVAS, AYIROOR,
VARKALA P.O., THIRUVANANTHAPURAM., PIN - 695141

BY ADVS.
SHRI.SIVANKUTTY S.
SRI.S.SURESH BABU (CHERUNNIYOOR)

RESPONDENTS/RESPONDENTS:

1 THE INTELLIGENCE OFFICER
INTELLIGENCE UNIT-II, STATE GOODS AND SERVICE TAX
DEPARTMENT, CHIRAKKARA PALACE, KAIMANAM,
THIRUVANANTHAPURAM., PIN - 695018

2 THE INTELLIGENCE OFFICER
INTELLIGENCE UNIT-I, STATE GOODS AND SERVICE TAX
DEPARTMENT, 5TH FLOOR, TAX TOWER, KARAMANA,
THIRUVANANTHAPURAM., PIN – 695002

3 THE COMMISSIONER
STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,
KARAMANA P.O., THIRUVANANTHAPURAM., PIN - 695002

4 THE COMMISSIONER
CENTRAL GOODS AND SERVICE TAX, MAHATMA GANDHI
FLYOVER, RAMA KRISHNA PURAM, NEW DELHI – 110066

SMT.M.M.JASMINE, GOVERNMENT PLEADER

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.07.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

NITIN JAMDAR, C.J. & BASANT BALAJI, J.

W.A.No.778 of 2025

Dated this the 1^st day of July, 2025

JUDGMENT

Heard Mr.Sivankutty.S, learned counsel for the Appellant and Ms.M.M.Jasmine, learned Government Pleader appearing for the State.

2. The Appellant asserts that he attempted to submit an application in September 2024, seeking an alternate prayer for provisional release of the goods in question, however, it was not accepted. The Appellant thereafter sought to send a copy of the application by post in June, 2025. It is put to the learned counsel for the Appellant that, irrespective of the debate as to whether a fresh application for provisional release is required, the learned counsel states that the Appellant is ready to do so.

3. The learned Government Pleader, placing reliance on Section 67 of the CGST/SGST Act, 2017, submits that this course of action is no longer permissible. Provisional release cannot be sought once proceedings under Section 130 of the GST Act are initiated and any application therefor can only be made under the said provision. The learned counsel for the Appellant has relied upon the decision of the Division Bench of the Gujarat High Court in the case of Dhanlaxmi Metals v. State of Gujarat & Ors.

4. The Appellant will submit an application for provisional release of goods, within a period of one week. The Respondent will pass an order thereupon, after taking into consideration the decision placed on record by the Appellant. In case the order is adverse to the Appellant, it is open to the Appellant to take necessary action. We make it clear that the Authority dealing with this application will specifically deal with the legal contentions advanced by the Appellant, including the decision cited. Such a decision shall be taken by the Respondent-Authority, within a period of two weeks from the date of receipt of the application submitted by the Appellant.

5. The appeal is accordingly disposed of.

Sd/-         
NITIN JAMDAR
CHIEF JUSTICE

Sd/-         
BASANT BALAJI
JUDGE