M/S. Kalliyath Steel Traders vs. The Asst. State Tax Officer
Held
The Court directed the competent authority to complete the adjudication under Section 129 within a week. It also ordered the release of the detained goods if the petitioner complied with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.
Facts
The petitioner's goods were detained by the Assistant State Tax Officer under Section 129 of the CGST and SGST Acts. The petitioner sought the release of these detained goods.
Key Issues
Whether the detained goods should be released pending adjudication and how expeditiously the adjudication process should be completed.
Sections Cited
Section 129, Rule 140(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 21ST DAY OF DECEMBER 2017/30TH AGRAHAYANA, 1939 ---------------------------- PETITIONER:- ---------- M/S. KALLIYATH STEEL TRADERS, V/1569, PARA ROAD, KANJIKODE WEST POST, PALAKKAD - 678 623, REPRESENTED BY ITS PARTNER SMT.P.T.AYSHA. BY ADVS.SRI.K.SRIKUMAR (SR.) SRI.P.R.AJITHKUMAR SRI.K.MANOJ CHANDRAN RESPONDENTS:- ----------- 1. THE ASST. STATE TAX OFFICER, SQUAD NO.V, STATE GST DEPARTMENT, PALAKKAD, KERALA.
THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, PALAKKAD, KERALA.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEERN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
---------------------------- APPENDIX PETITIONER'S EXHIBITS:- P1: COPY OF THE INVOICE DATED 18-12-2017. P2: COPY OF THE INVOICE NO.YARD/2534 DATED 18-12-2017. P3: COPY OF THE NOTICE DATED 18-12-2017 UNDER SECTION 129 OF CGST & SGST ACT, 2017. RESPONDENTS' EXHIBITS:- NIL. () PS TO JUDGE.
P.B.SURESH KUMAR, J. = = = = = = = = = = = = =
The judgment continues below.
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