In terms of section 129 of the CGST Act, 2017 detained goods were to be release…
In terms of section 129 of the CGST Act, 2017 detained goods were to be released on payment of appropriate tax and penalty.
In terms of section 129 of the CGST Act, 2017 detained goods were to be released on payment of appropriate tax and penalty.
Assessee
Seizure, Detention and Confiscation — Petitioner filed present petition against detention of vehicle by Revenue — Held, vide interim order dated 22.02.2018 goods were directed to be released — Subsequently, Revenue was directed to complete adjudication proceedings in accordance with section 129 of Central Goods and Services Tax Act, 2017 — Petition Dismissed.
Petitioner is aggrieved by the conduct of the first respondent in detaining the goods referred to in the writ petition under sub-section (3) of Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act.
2. In terms of the interim order passed by this Court on 22.02.2018, this Court directed release of the goods detained against execution of a bond.
3. Today, when this matter was taken up, the learned counsel for the petitioner submitted that the goods have been released pursuant to the interim order.
In the circumstances, this writ petition is disposed of directing the second respondent to complete the adjudication provided for under Section 129 of the Act, within one month from the date of receipt of a copy of this judgment.
sd/-
P.B. SURESH KUMAR,
JUDGE
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In terms of section 129 of the CGST Act, 2017 detained goods were to be released on payment of appropriate tax and penalty.
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