Kerala H.C : Where assessee sought release of goods detained, along with vehicle in which it had been carried, under section 129 of CGST as also Kerala SGST, Competent Authority was to complete adjudication provided for under section 129 of CGST

High Court Of Kerala

Artech Realtors (P.) Ltd. vs. Assistant Sales tax Officer

Section 129

P.B. Suresh Kumar, J.

W.P. (C) No. 8580 Of 2018

March 14, 2018

JUDGMENT

1. The grievance of the petitioner concerns the detention of the goods of the petitioner, along with the vehicle in which it has been carried, under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.

2. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of this writ petition, directing the first respondent to complete the adjudication provided for under Section 129, within a week from the date of production of a copy of this judgment. Ordered accordingly. The petitioner is permitted to produce a copy of this judgment for compliance before the first respondent.