Assessee Detention, seizure and release of goods and conveyances in transit — Goods and vehicle in which it had been carried were detained under Section 129 of CGST/KGST Act, 2017 — Held, revenue was directed to complete adjudication provided for under Section 129 within one week — Petition allowed.
The grievance of the petitioner concerns the detention of the goods of the petitioner, along with the vehicle in which it has been carried, under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.
2. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of this writ petition, directing the first respondent to complete the adjudication provided for under Section 129, within a week from the date of production of a copy of this judgment. Ordered accordingly. The petitioner is permitted to produce a copy of this judgment for compliance before the first respondent.
Sd/-
P.B.SURESH KUMAR,
JUDGE