Provisional release of seized goods was allowed on execution of the Bond and bank guarantee

M/S. KITEX LTD. vs. ASSISTANT SALES TAX OFFICER-(GST HC Cases)

Assessee Seizure, Detention and Confiscation — Assessee sought release of the goods detained by Revenue under Section 129 — Held, In the light of the decision of the Division Bench in W.A.No.1802 of 2017 where provisional release of seized goods was allowed on execution of the Bond and bank guarantee, writ petition was disposed of directing the competent authority to complete the adjudication provided for under Section 129 — Appeal Allowed.

Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.

2. It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.

In the light of the decision of the Division Bench in W.A.No.1802 of 2017, the writ petition is disposed of directing the competent authority 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 the judgment. It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith.

Sd/-

P.B.SURESH KUMAR

JUDGE

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Rule - 129, Initiation and conduct of proceedings (CGST Rules, 2017)

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Provisional release of seized goods was allowed on execution of the Bond and bank guarantee

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Petitioner seeks release of the goods detained
by the first respondent under Section 129 of the Central
Goods and Services Tax Act as also the Kerala State Goods
and Services Tax Act.

2. It is seen that an identical matter has been
disposed of by a Division Bench of this Court in
W.A.No.1802 of 2017, directing expeditious completion of
the adjudication of the matter and permitting release of
the goods detained pending adjudication, in terms of Rule
140(1) of the Kerala Goods and Services Tax Rules, 2017.

In the light of the decision of the Division Bench in
W.A.No.1802 of 2017, the writ petition is disposed of
directing the competent authority 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 the judgment. It is also directed that if the
petitioner complies with Rule 140(1) of the Kerala Goods and
Services Tax Rules, 2017, the goods detained shall be
released to him forthwith.

Sd/-

P.B.SURESH KUMAR

JUDGE

2. It is seen that an identical matter has been
disposed of by a Division Bench of this Court in
W.A.No.1802 of 2017, directing expeditious completion of
the adjudication of the matter and permitting release of
the goods detained pending adjudication, in terms of Rule
140(1) of the Kerala Goods and Services Tax Rules, 2017.

In the light of the decision of the Division Bench in
W.A.No.1802 of 2017, the writ petition is disposed of
directing the competent authority 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 the judgment. It is also directed that if the
petitioner complies with Rule 140(1) of the Kerala Goods and
Services Tax Rules, 2017, the goods detained shall be
released to him forthwith.

Sd/-

P.B.SURESH KUMAR

JUDGE

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Rule - 129, Initiation and conduct of proceedings (CGST Rules, 2017)

Provisional release of seized goods was allowed on execution of the Bond and bank guarantee