Direction issued to concerned authority of revenue to complete adjudication, in respect of goods detained under Section 129 of KSGST Act, within specified time.

The first petitioner purchased certain goods from the State of Tamil Nadu and transported the same to the second petitioner in the State of Kerala. The goods were detained by the first respondent under Section 129 of the Kerala State Goods and Services Tax Act (the Act) and the second petitioner was issued Ext.P5(a) notice calling upon him to show cause why Integrated Goods and Service Tax and penalty as indicated therein shall not be paid in respect of the detained goods. Exts.P6 and P6(a) are the objections preferred by the petitioners to P5(a) notice. The grievance of the petitioners in the writ petition concerns the inaction on the part of the second respondent in completing the adjudication provided for under Section 129 of the Act in respect of the goods detained. The petitioners, therefore, seek appropriate directions in this regard in the writ petition.

2. Heard the learned counsel for the petitioners as also the learned Government Pleader.

Having regard to the facts and circumstances of the case as also the provisions contained in Section 129 of the Act, I deem it appropriate to dispose of the writ petition directing the second respondent to complete the adjudication in respect of the goods detained in terms of Ext.P5(a) order within two weeks from the date of production of a copy of this judgment. Ordered accordingly.

This shall be done having regard to Exts.P6 and P6(a) objections preferred by the petitioners and after affording the petitioners an opportunity of hearing. The petitioners shall produce a certified copy of this judgment along with a copy of the writ petition for compliance before the second respondent.

Sd/-

P.B.SURESH KUMAR,

JUDGE