Suspicious e-way bill and movement justified MOV detention writ dismissed, statutory remedy available { Jamaludin vs. Commissioner of State Tax [2026] 185 taxmann.com 673 (Kerala)}
Facts:
- A consignment of arecanut was intercepted by GST authorities during transit.
- The vehicle was found moving in a direction opposite to the destination mentioned in the e-way bill.
- Investigation revealed suspicious e-way bill transactions and unusual banking patterns.
- The recipient entity was allegedly linked with shell companies.
- Petitioner later disowned the goods/consignment.
- Authorities initiated detention proceedings under GST MOV provisions and passed extension orders.
Issue:
- Whether detention of goods and vehicle under GST MOV proceedings was valid.
- Whether the High Court should interfere in writ jurisdiction against the detention and extension orders.
Held:
- Kerala High Court held that authorities had valid reasons to suspect tax evasion.
- Opposite vehicle movement, suspicious e-way bill details and doubtful banking transactions justified detention.
- Detention and extension orders under GST MOV proceedings were held lawful.
- The writ petition was dismissed.
- Petitioner was left free to avail statutory remedies available under GST law.
