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    <title>2018 (4) TMI 204 - KERALA HIGH COURT</title>
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    <description>Detention disputes under Section 129 of the CGST Act and the corresponding Kerala SGST provision were held unsuitable for determination in Article 226 proceedings where the petitioner&#039;s factual contentions and document sufficiency required statutory adjudication. The High Court therefore declined to decide the merits of detention in writ jurisdiction and left the matter to the competent authority. The authority was directed to complete the adjudication after giving the petitioner an opportunity of hearing within the time fixed by the Court.</description>
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      <description>Detention disputes under Section 129 of the CGST Act and the corresponding Kerala SGST provision were held unsuitable for determination in Article 226 proceedings where the petitioner&#039;s factual contentions and document sufficiency required statutory adjudication. The High Court therefore declined to decide the merits of detention in writ jurisdiction and left the matter to the competent authority. The authority was directed to complete the adjudication after giving the petitioner an opportunity of hearing within the time fixed by the Court.</description>
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