2018 (3) TMI 1452 - HC - GST

Detention of goods - Section 129 of the CGST as also the Kerala State Goods and Services Tax Act - Held that - it is for the petitioner to raise those grounds before the detaining authority itself at the first instance. In the said view of the matter, the writ petition is disposed of directing the respondent to complete the adjudication provided for under Section 129 of the statutes - petition disposed off.

Summary

The High Court of Kerala directed the respondent to complete the adjudication under Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act within a week from the date of the judgment. The petitioner can produce a copy of the judgment for compliance.