2018 (4) TMI 579 - HC - GST

Detention of goods - it was alleged that the goods were being transported without the requisite documents - Section 129 of the CGST Act as also the Kerala SGST Act - the requisite documents were subsequently furnished - Held that - the writ petition disposed off directing the second respondent to complete the adjudication provided for under Section 129 of the said statutes within seven days.

Summary

The High Court of Kerala directed the second respondent to complete adjudication under Section 129 of the Central Goods and Services Tax Act within seven days from the date of the judgment. The petitioner's goods were detained for lack of required documents, which were later provided but not accepted by the respondent. The court ordered the release of the goods upon completion of adjudication.