2018 (4) TMI 204 – KERALA HIGH COURT – 2018 (12) G. S. T. L. 6 (Ker.) , [2018] 2 GSTL 126 (Ker) – Detention of goods – case of the petitioner is that the driver of the vehicle in which the goods were carried omitted to hand over the documents when the goods were intercepted and the same were though furnished later, the detaining authority did not accept the same – Held that: – The correctness of the contentions raised by the petitioner cannot be decided in the proceedings under Article 226 of the Constitution of India – the first respondent is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – W. P. (C). No. 10147 of 2018 Dated:- 26-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner :
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ame. The petitioner, therefore, seeks appropriate directions in this regard, in this connection. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. The correctness of the contentions raised by the petitioner cannot be decided in the proceedings under Article 226 of the Constitution of India. In the circumstances, I deem it appropriate to dispose of the writ petition directing the first respondent to complete the adjudication provided for under Section 129 of the statutes referred to above, after affording the petitioner an opportunity of hearing, within a week from the date of production of a copy of this judgment. Ordered accordingly. – Case laws – Decisions – Judgements – Orders – Tax Management I
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