Detained goods under GST: adjudication must be completed promptly after considering objections and hearing the taxpayer.

Goods detained under Section 129 of the Kerala State GST Act were already the subject of a show cause notice, and as objections had been filed without completion of adjudication, the High Court directed expeditious disposal of the proceedings. The direction required the authority to consider the objections and afford a hearing to the petitioners before completing adjudication within two weeks. The operative effect was to ensure prompt determination of the detention dispute while preserving the petitioners' right to be heard.

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Issues: Whether the adjudication under Section 129 of the Kerala State Goods and Services Tax Act in respect of the detained goods should be directed to be completed within a time frame.

Analysis: The goods were detained under Section 129 of the Kerala State Goods and Services Tax Act and a show cause notice had already been issued. Since the petitioners had filed objections and the adjudication remained incomplete, the Court found it appropriate to direct expeditious completion of the proceedings. The direction was made subject to consideration of the objections and after affording an opportunity of hearing.

Conclusion: The petition was disposed of with a direction to complete the adjudication within two weeks after considering the objections and hearing the petitioners.

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