Time-bound GST adjudication after detention and release of goods, with hearing before completion, was directed by the High Court.

Goods detained under the GST laws had already been released after payment of the tax and penalty demanded under section 129, leaving only delay in adjudication as the remaining dispute. In that situation, the High Court considered a time-bound direction appropriate and ordered completion of the adjudication within one month, after giving the petitioner an opportunity of hearing.

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Issues: Whether, after detention of goods and payment of tax and penalty demanded under section 129, a direction could be issued to complete the 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. Since the petitioner had already remitted the tax and penalty demanded for release of the goods, the remaining grievance related to delay in completing the adjudication. In the circumstances, a time-bound direction for completion of adjudication with an opportunity of hearing was considered appropriate.

Conclusion: The writ petition was disposed of by directing the first respondent to complete the adjudication within one month after affording the petitioner an opportunity of hearing.

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