M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS & SERVICES TAX DEPARTMENT AND GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS – 2018 (5) TMI 1736 – KERALA HIGH COURT – [2018] 2 GSTL 125 (Ker) – Release of detained goods – inaction on the part of the second respondent in completing the adjudication provided for under Section 129 of Kerala SGST Act in respect of the goods detained – Held that:- It is appropriate to dispo
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ued Ext.P5(a) notice calling upon him to show cause why Integrated Goods and Service Tax and penalty as indicated therein shall not be paid in respect of the detained goods. Exts.P6 and P6(a) are the objections preferred by the petitioners to P5(a) notice. The grievance of the petitioners in the writ petition concerns the inaction on the part of the second respondent in completing the adjudication provided for under Section 129 of the Act in respect of the goods detained. The petitioners, therefore, seek appropriate directions in this regard in the writ petition. 2. Heard the learned counsel for the petitioners as also the learned Government Pleader. Having regard to the facts and circumstances of the case as also the provisions contained i
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