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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Kerala High Court Orders GST Adjudication with Hearing Opportunity in Detention Case</h1> The High Court of Kerala directed the first respondent to complete adjudication under Section 129 of the GST Acts, granting the petitioner a hearing ... Detention and adjudication under Section 129 of the Central and State GST Acts - opportunity of hearing before adjudication - judicial restraint in writ proceedings on disputed adjudicatory facts - acceptance of documents produced after interceptionDetention and adjudication under Section 129 of the Central and State GST Acts - opportunity of hearing before adjudication - acceptance of documents produced after interception - Detention of goods under Section 129 and the procedure to be followed for adjudication including hearing and consideration of documents later produced. - HELD THAT: - The High Court declined to adjudicate the correctness of the detention or the contention that documents, though not handed over by the driver at the time of interception but furnished later, were not accepted by the detaining authority. The court observed that such contested factual and adjudicatory issues cannot be decided in writ proceedings under Article 226. Instead, the court directed the detaining authority (first respondent) to complete the statutory adjudication under Section 129 of the Central and Kerala State Goods and Services Tax Acts after affording the petitioner an opportunity of hearing. The adjudication is to include consideration of the petitioner's contentions and any documents produced, and must be completed within one week from the date the authority is served with a copy of this judgment.Writ petition disposed by directing the first respondent to afford hearing and complete adjudication under Section 129 within one week from production of a copy of the judgment; merits left to the statutory adjudication.Final Conclusion: The High Court refrained from deciding the merits of the detention and directed the adjudicating authority to decide the matter afresh under Section 129 after hearing the petitioner and considering the documents, to be completed within one week from production of this judgment. The High Court of Kerala directed the first respondent to complete the adjudication under Section 129 of the GST Acts, providing the petitioner with a hearing opportunity within a week of the judgment. The detention of goods was due to transportation without records, which the petitioner claimed was due to the driver's omission. The court stated that the petitioner's contentions cannot be decided under Article 226 of the Constitution of India.
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