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2021 (10) TMI 631 - KERALA HIGH COURTRelease of detained goods - It is the case of the petitioner that he is entitled to get release of the vehicle on complying with the appropriate conditions that may be fixed by this Court - section 129(1) of the CGST Act - HELD THAT:- It is the settled position of law, especially in view of the decision in THE STATE OF UTTAR PRADESH & ORS. VERSUS M/S KAY PAN FRAGRANCE PVT. LTD. [2019 (12) TMI 95 - SUPREME COURT] that the writ petition seeking direction to release the goods detained under section 129 of the CGST Act shall not be entertained by the High Court. This is all the more so since section 129 of the CGST Act is a complete code by itself and provides opportunity for obtaining reliefs by the assessees as specified therein. In the said circumstances, the assessee is not without any remedy. Remedy is available under the CGST Act itself. The proceedings that has now been initiated under section 129 of the CGST Act ought to culminate in a time bound manner as stipulated therein - Petition dismissed.
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