KERALA GST ACT, 2017 –Seizure of goods –Goods detained pending adjudication

KERALA GST ACT, 2017 --Seizure of goods --Goods detained pending adjudication

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2018 TaxPub(GST) 0265 (Ker-HC)

S.K. Traders v. Asstt. State Tax Officer

KERALA GST ACT, 2017

–Seizure of goods –Goods detained pending adjudicationRelease of —–Where goods were detained even though adjudication in this respect was pending, matter was remanded with a direction to complete the adjudication and release the goods subject to the compliance of rule 140(1) of Kerala GST Rules, 2017. –Assessee contended that goods were detained under section 129 of Kerala GST Act, 2017 pending adjudication of assessment, despite the fact that it had duly complied with rules 140(1) prescribed under Kerala GST Rules, 2017. Held: Proper officer was directed to duly complete the pending adjudication provided under section 129 and was also directed that if assessee had complied with rule 140(1) of the Kerala GST rules, 2017, the goods detained would be released to it.

Kerala GST Act, 2017 Section 129

Followed: CTO & the Intelligence Inspector v. Madhu M.B. 2017 (6) G. S. T. L. 150 (Ker)

REFERRED :

FAVOUR : In assessee’s favour by way of remand.

A.Y. :

IN THE KERALA HIGH COURT

P.B. SURESH KUMAR, J.

S.K. Traders v. Asstt. State Tax Officer

W.P. (C) No. 1332 of 2018

12 January, 2018

Petition disposed off.

Citations :–

1 Decisions

The Commercial Tax Officer and the Intelligence Inspector v. Madhu. M.B. – 2017 (6) G. S. T. L. 150 (Ker.)

Petitioner by: K.S. Hariharan Nair

Respondent by: V.K. Shamsudheen

JUDGMENT

Petitioner seeks release of the goods detained by the respondent under section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.

  1. It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A. No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.

In the light of the decision of the Division Bench in W.A. No.1802 of 2017, the writ petition is disposed of, directing the competent authority 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 the judgment. It is also directed that if the petitioner complies with rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith.

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