2018 Taxo.online 74

W.P.(C).No.9182 of 2018 dated 21.03.2018





Central Goods & Services Tax Act, 2017


P. B. Suresh Kumar, Justice

In favour of assessee

High Court


Represented by: – 

Petitioner: – Sri. S. Anil Kumar (Trivandrum), Sri. K. S. Hariharan Nair & Sri. M. Rajagopal 

Respondent: – Sri. V. K. Shamsudheen 

Order: – 

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.  

  1. Heard the learned counsel for the petitioner as also the learned Government Pleader.
  2. 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.

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