The Assistant State Tax Officer vs. Faisludeen P.N.

This Review Petition is preferred by the State seeking to review the judgment dated 11.08.2020 in W.P.(C).No.16357/2020, to the extent it direct that, after the release of the goods to the petitioner, the adjudication of the dispute must take place under Section 130 of the GST Act. It is brought to my notice by the learned Government Pleader that through the judgment of this Court dated 12.1.2021 in W.P. (C).No.17379/2020, it was clarified that the adjudication, pursuant to a detention that was initiated in terms of Section 129, has to be completed under Section 129 itself and not in terms of Section 130. Taking note of the said judgment of this Court, I allow the Review Petition, and recall the earlier judgment for the limited purposes of clarifying that the adjudication, pursuant to the detention proceedings initiated under Section 129, shall be completed in terms of Section 129 of the GST Act itself. The Registry is directed to issue a fresh certified copy of the judgment, after carrying out the correction as aforementioned. A.K.JAYASANKARAN NAMBIAR JUDGE

prp/26/2/22