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2021 (10) TMI 632 - KERALA HIGH COURTRelease of detained goods - Section 129(1) of Central Goods and Services Tax (CGST) Rules, 2017 as well as notice under Section 129(3) of the CGST act - HELD THAT:- The pendency of the writ petition is not a bar for completing the adjudication proceedings contemplated under Section 129 of the CGST act. There will be a direction to the second respondent to complete the adjudication proceedings pursuant to Ext.P8 and finalise all the proceedings at the earliest, at any rate, within a period of ten days from the date of receipt of a copy of this judgment, if not already completed - Petition disposed off.
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