Detention of goods for missing documents led to time-bound adjudication under GST Section 129, without immediate release.

Goods detained for alleged transport without requisite documents were directed to be dealt with through expeditious adjudication under Section 129 of the CGST Act and the Kerala SGST Act. The petitioner said the documents were later furnished, while the department maintained that they were unrelated to the goods in transit. On these rival claims, the Court did not order immediate release of the goods and instead required the statutory adjudication process to be completed promptly.

---

---

Issues: Whether the detention of goods for want of requisite documents warranted a direction for adjudication under Section 129 of the tax statutes.

Analysis: The goods were detained on the ground that they were being transported without the requisite documents. The petitioner stated that the documents were later furnished, while the departmental stand was that those documents had no connection with the goods transported. In view of the rival stands, the Court directed that the adjudication contemplated under Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act be completed expeditiously.

Conclusion: The petitioner was not granted immediate release of the goods, but a time-bound direction was issued for completion of adjudication under Section 129.

---