Kerala H.C : Where goods detained under section 129 of CGST and Kerala SGST had been released pursuant to an interim order against execution of bond, Competent Authority was to complete adjudication provided for under section 129 of CGST

High Court Of Kerala

Oriental Metals India (P.) Ltd. Vs. Assistant State Tax Officer

Section 129

P.B. Suresh Kumar, J.

W.P. (C) No. 5955 Of 2018

March  5, 2018 

JUDGMENT

1. Petitioner is aggrieved by the conduct of the first respondent in detaining the goods referred to in the writ petition under sub-section (3) of Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act.

2. In terms of the interim order passed by this Court on 22.02.2018, this Court directed release of the goods detained against execution of a bond.

3. Today, when this matter was taken up, the learned counsel for the petitioner submitted that the goods have been released pursuant to the interim order.

In the circumstances, this writ petition is disposed of directing the second respondent to complete the adjudication provided for under Section 129 of the Act, within one month from the date of receipt of a copy of this judgment.

[Citation : 2018-Taxcaselaw-26-Kerala-H.C-GST]