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…

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