2018 Taxo.online 335
WP(C).No. 30159 of 2018 dated 13.09.2018
M/s. HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT LTD
THE ASST. STATE TAX OFFICER
2018
GST
Central Goods and Service Tax Act, 2017
Section 129
Central Goods and Services Tax Rules, 2017
Rule 140
Dama Seshadri Naidu, Justice
Partly in favour of assessee
High Court
Kerala
Represented by: –
Petitioner: – Sri.Harisankar V. Menon
Respondent: – Dr. Thushara James
Order: –
The petitioner seeks release of the goods detained by the 1st respondent, under Section 129 of the Central Goods and Services Tax Act, as also the Kerala State Goods and Services Tax Act.
- Earlier, a Division Bench of this Court, under similar circumstances, disposed of W.A. No.1802 of 2017. Besides directing expeditious completion of the adjudication, the Division Bench permitted the release of the goods detained.
In the light of the Division Bench’s decision in W.A. No.1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment. I further hold that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the authority will release the detained goods with no further delay.
