2018 (4) TMI 531 - HC - GST

Detention of goods - Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - Held that - the writ petition disposed off directing the competent authority among the respondents to complete the adjudication provided for under section 129 of the statutes - petition disposed off.

Summary

Issues: Detention of goods under Central Goods and Services Tax Act and Kerala State Goods and Services Tax Act, interpretation of section 129 of the statutes, release of goods pending adjudication, requirement of bank guarantee for interim release, completion of adjudication process.

The judgment by the High Court of Kerala pertains to the detention of goods belonging to the petitioner under the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act, done through a detention order (Ext.P5). The petitioner challenged the detention order, seeking relief. The court heard arguments from both the petitioner's counsel and the Government Pleader. The court noted a similar matter previously decided by a Division Bench, which directed the completion of adjudication and permitted the release of detained goods under Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.

The Government Pleader contended that interim release of goods could be granted if the petitioner provided a bank guarantee for the demanded amount as per the notice accompanying the detention order. The petitioner's counsel suggested disposing of the writ petition by directing the competent authority to complete the adjudication process outlined in section 129 of the statutes. Consequently, the court disposed of the writ petition, instructing the competent authority among the respondents to conclude the adjudication promptly, within two weeks from the date of judgment. The petitioner was granted the liberty to present a copy of the judgment for compliance with the court's directive.