2018 (3) TMI 1452 – KERALA HIGH COURT – [2018] 2 GSTL 123 (Ker) – Detention of goods – Section 129 of the CGST as also the Kerala State Goods and Services Tax Act – Held that: – it is for the petitioner to raise those grounds before the detaining authority itself at the first instance. In the said view of the matter, the writ petition is disposed of directing the respondent to complete the adjudication provided for under Section 129 of the statutes – petition disposed off. – W. P. (C). No. 9182 of 2018 Dated:- 21-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri.S. Anil Kumar (Trivandrum), Sri. K.S. Hariharan Nair And Sri. M.rajagopal For The Respondent : Sri. V. K. Shamsudheen JUDGMENT A machinery transported by the petitioner
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