2018 (4) TMI 1142 - HC - GST

Detention of goods - grievance of the petitioner concerns the delay on the part of the first respondent in completing the adjudication as provided for under Section 129 of the statutes - Held that - the petitioner has remitted the tax and penalty demanded in terms of the notice issued under Section 129 of the statutes - first respondent directed to complete the adjudication within one month from the date of receipt of a copy of this judgment - petition disposed off.

Summary

Issues: Delay in completing adjudication under Section 129 of CGST and KSGST Acts

In the judgment delivered by Justice P. B. Suresh Kumar of the Kerala High Court, the petitioner's goods were detained by the first respondent under Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act. The petitioner was required to pay the tax and penalty to secure the release of the goods. The main issue raised by the petitioner was the delay by the first respondent in completing the adjudication process as mandated by Section 129 of the statutes. The petitioner sought directions from the court to address this delay.

Upon hearing arguments from both the petitioner's counsel and the Government Pleader, the court considered the circumstances, noting that the petitioner had already paid the tax and penalty demanded. In light of this, the court deemed it appropriate to issue a directive to the first respondent to conclude the adjudication within one month from the date of receiving a copy of the judgment. The first respondent was instructed to provide the petitioner with an opportunity for a hearing during the adjudication process. The court's decision aimed to ensure timely resolution of the matter and uphold procedural fairness in accordance with the relevant statutes.