Plastic Bottle Scrap Seizure: Kerala HC Closes Writ Petition Due to Finalization of Confiscation Order [Read Order]

The Kerala High Court dismissed a writ petition filed seeking release of seized plastic bottle scrap saying the issue needs a fresh legal challenge after revenue body has concluded the confiscation proceedings under section 130 of the CGST Act.

The case was being heard by the Single Judge Bench of Justice Ziyad Rahman A.A. brought by Genesis Recycling Private Limited. The petitioner has filed the present suit challenging the detention of a shipment of 17150 Kgs. of compressed baled plastic bottle waste and seizure of commercial conveyance transporting the same.

The petitioner was represented by a team of counsel including Ashwin Gopakumar and Aditya Venugopalan and they prayed for numerous reliefs including a writ of mandamus for release of goods and vehicle. They maintained that the detention was unconstitutional, arbitrary and without jurisdiction and that the commodities were not liable for confiscation under Section 130 of the CGST Act as there was no intent to dodge tax. The petition was filed against a Show Cause Notice (GST MOV-10) dt. 15th January, 2026.

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During the hearing, the Government Pleader Reshmitha R. Chandran gave a substantial status update on the case. She told the Court that the proceedings launched against the petitioner under Section 130 of CGST Act have already been concluded.

The Court was informed that the adjudicating authority had given a final order on 12th May, 2026 after the filing of the writ petition. A copy of this order was brought to the Court for inspection by the Government Pleader.

Justice Rahman said the reliefs sought in the present writ suit, notably against the show-cause notice and detention, were no longer tenable in their present form as a final ruling had already been passed. The Court held that the correct legal recourse for the petitioner is to dispute the final adjudication ruling.

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“In such circumstances it is for the petitioner to invoke the remedies against the final order passed and without prejudice to the same this writ petition is closed,” the Court said.

The High Court dismissed the petition without expressing any view on the merit of the confiscation and left the petitioner to avail whatever legal remedy may be available to him against the final order imposed by the Revenue Department.

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