It was for assessee to raise grounds before detaining authority itself at first…
It was for assessee to raise grounds before detaining authority itself at first instance, petition liable to be disposed of directing revenue to complete adjudication provided for u/s 129 of statutes within week from date of production of copy of judgment.
It was for assessee to raise grounds before detaining authority itself at first instance, petition liable to be disposed of directing revenue to complete adjudication provided for u/s 129 of statutes within week from date of production of copy of judgment.
Assessee
Detention of machine—Issuance of notice—Machinery transported by assessee had been detained by revenue invoking power u/s 129—Ext.P5 was notice issued to assessee in connection with detention—Held, it was for assessee to raise those grounds before detaining authority itself at first instance—In said view of matter, petition was disposed of directing revenue to complete adjudication provided for u/s 129 of statutes within week from date of production of copy of judgment—Assessee was permitted to produce copy of judgment for compliance before revenue—Assessees petition disposed of.
A machinery transported by the petitioner has been detained by the respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. Ext.P5 is the notice issued to the petitioner in connection with the detention. Ext.P5 is under challenge in the writ petition.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. The learned counsel for the petitioner attacked Ext.P5 notice on grounds more than one.
According to me, it is for the petitioner to raise those grounds before the detaining authority itself at the first instance. In the said view of the matter, the writ petition is disposed of directing the respondent to complete the adjudication provided for under Section 129 of the statutes referred to above within a week from the date of production of a copy of this judgment. The petitioner is permitted to produce a copy of the judgment for compliance before the respondent.
Sd/-
P.B.SURESH KUMAR
JUDGE
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It was for assessee to raise grounds before detaining authority itself at first instance, petition liable to be disposed of directing revenue to complete adjudication provided for u/s 129 of statutes within week from date of production of copy of judgment.
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