2018 Taxo.online 79
WRIT TAX No. – WP(C). No. 10147 of 2018 dated 16.03.2018
M/s POONAM GRAHNIRMAN (P) LTD.
THE ASSISTANT STATE TAX OFFICER, THE COMMISSIONER, THE STATE OF KERALA
Central Goods and Service Tax Act 2017
Mrs. P.B. Suresh Kumar, Justice
Partly in favour of assessee
Represented by: –
Petitioner: – Sri. E. P. Govindan, Smt. G. Deepa
Respondent: – Sri. V.K. Shamsudheen
Goods belonging to the petitioner have been detained by the first 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.P3 is the detention order and Ext.P2 is the notice issued to the petitioner in this connection. The reason stated in Ext.P2 is that the goods have been transported by the petitioner without records. The case of the petitioner is that the driver of the vehicle in which the goods were carried omitted to hand over the documents when the goods were intercepted and the same were though furnished later, the detaining authority did not accept the same. The petitioner, therefore, seeks appropriate directions in this regard, in this connection.
- Heard the learned counsel for the petitioner as also the learned Government Pleader.
- The correctness of the contentions raised by the petitioner cannot be decided in the proceedings under Article 226 of the Constitution of India.
In the circumstances, I deem it appropriate to dispose of the writ petition directing the first respondent to complete the adjudication provided for under Section 129 of the statutes referred to above, after affording the petitioner an opportunity of hearing, within a week from the date of production of a copy of this judgment. Ordered accordingly.