Petitioner challenges the detention of goods under section 129 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’ for brevity). Petitioner claims that his lorry was seized on 4.8.2021 along with the excavator, which was being transported, pursuant to which Ext.P4 order of detention was issued under section 129(1) of the CGST Act. It is the case of the petitioner that he is entitled to get release of the vehicle on complying with the appropriate conditions that may be fixed by this Court.

2. It is the settled position of law, especially in view of the decision in State of Uttar Pradesh v. Kay Pan Fragrance Pvt. Ltd. [2020] 74 GSTR 281 (SC) that the writ petition seeking direction to release the goods detained under section 129 of the CGST Act shall not be entertained by the High Court. This is all the more so since section 129 of the CGST Act is a complete code by itself and provides opportunity for obtaining reliefs by the assessees as specified therein. In the said circumstances, the assessee is not without any remedy. Remedy is available under the CGST Act itself.

3. Accordingly, I am not inclined to entertain this writ petition. However the proceedings that has now been initiated under section 129 of the CGST Act ought to culminate in a time bound manner as stipulated therein. The 2nd respondent shall complete the adjudication proceedings as early as possible, at any rate, within a period of 7 days from the date of receipt of a copy of this judgment. Needless to mention, if the petitioner makes an application for release of the vehicle, the same shall be considered in accordance with law.

With the above direction, this writ petition is dismissed.