GST detention under section 129: court directs expeditious adjudication and avoids ruling on the detention merits.

In GST detention proceedings under section 129, the court confined itself to directing expeditious adjudication rather than examining the merits of the detention order. Relying on the earlier Division Bench approach, it noted that detained goods could be released pending adjudication in terms of Rule 140(1) of the Kerala GST Rules, 2017. The writ petition was disposed of with a direction to the competent authority to complete adjudication under the CGST and KGST enactments within two weeks.

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Issues: Whether, in proceedings relating to detention of goods under section 129 of the GST enactments, the writ petition should be disposed of by directing completion of adjudication within a fixed time.

Analysis: The goods were detained under section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act. An earlier Division Bench order had directed expeditious completion of adjudication and permitted release of detained goods pending adjudication in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. In the present matter, the Court found it appropriate to direct completion of the adjudication proceedings rather than enter upon the merits of the detention order.

Conclusion: The writ petition was disposed of by directing the competent authority to complete the adjudication under section 129 of the GST statutes expeditiously and in any event within two weeks.

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