Complete adjudication process within 2 weeks for detention of goods in transit: Kerala HC

No Comments

Section 129 of the Central Goods and Services Tax Act, 2017 read with section 129 of the Kerala State Goods and Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances in transit (NR) – Assessee purchased certain goods from State of Tamil Nadu and transported same to a dealer in State of Kerala – Competent Authority of Kerala State Goods and Services Tax Department detained said goods under section 129 of Kerala State GST Act and issued on assessee a notice – Assessee filed writ petition seeking appropriate directions to Competent Authority to complete adjudication provided for under section 129 in respect of goods detained – Whether Competent Authority was to be directed to complete adjudication within two weeks – Held, Yes

Citation: [2018] 94 taxmann.com 232 (Kerala)

CLOSE
CLOSE