2018 (4) TMI 204 - HC - GST

Detention of goods - case of the petitioner is that the driver of the vehicle in which the goods were carried omitted to hand over the documents when the goods were intercepted and the same were though furnished later, the detaining authority did not accept the same - Held that - The correctness of the contentions raised by the petitioner cannot be decided in the proceedings under Article 226 of the Constitution of India - the first respondent is directed to complete the adjudication provided for u/s 129 of the statutes - petition disposed off.

Summary

The High Court of Kerala directed the first respondent to complete the adjudication under Section 129 of the GST Acts, providing the petitioner with a hearing opportunity within a week of the judgment. The detention of goods was due to transportation without records, which the petitioner claimed was due to the driver's omission. The court stated that the petitioner's contentions cannot be decided under Article 226 of the Constitution of India.