High Court Of Kerala
Oriental Metals India (P.) Ltd. Vs. Assistant State Tax Officer
P.B. Suresh Kumar, J.
W.P. (C) No. 5955 Of 2018
March 5, 2018
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]