Kerala H.C : Where goods of assessee were detained under section 129 of CGST Act as also Kerala SGST on ground that same were being transported without requisite documents, Competent Authority was to complete adjudication provided for under section 129 of CGST

High Court Of Kerala

EVM Passenger Cars India (P.) Ltd. Vs. State of Kerala

Section 129

P.B. Suresh Kumar, J.

W.P. (C) No. 7877 Of 2018

March 12, 2018

JUDGMENT

1. Goods of the petitioner have been detained by the second respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act on the ground that the same were being transported without the requisite documents. The petitioner concedes that the goods were not accompanied by the requisite documents. It is stated, however, that though the requisite documents have been subsequently furnished, the second respondent is refusing to release the goods. The petitioner, therefore, seeks appropriate directions in this regard in this writ petition.

2. The learned Government Pleader, on instructions, submits that the documents produced by the petitioner after the detention have no connection, whatsoever, with the goods transported by the petitioner.

3. In the light of the stand taken by the learned Government Pleader, I deem it appropriate to dispose of the writ petition directing the second respondent to complete the adjudication provided for under Section 129 of the said statutes within seven days from the date of receipt of a copy of this judgment. Ordered accordingly. The petitioner is permitted to produce a copy of the judgment for compliance before the second respondent.

[Citation : 2018-Taxcaselaw-31-Kerala-H.C-GST]