Goods belonging to the petitioner have been detained by the competent authority under the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act, invoking the powers under section 129 of the said statutes. Ext.P5 is the detention order issued in this regard. The petitioner is aggrieved by Ext.P5 detention order.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.
4. The learned Government Pleader submits that in the light of the judgment of this Court in W.A. No.1802 of 2017, interim release of the goods can be ordered only if the petitioner is prepared to pay bank guarantee for the amount demanded in terms of notice accompanying Ext.P5 order.
5. The learned counsel for the petitioner then submitted that the writ petition can be disposed of directing completion of the adjudication provided for under section 129 of the statutes.
In the circumstances, I dispose of the writ petition directing the competent authority among the respondents to complete the adjudication provided for under section 129 of the statutes. This shall be done as expeditiously as possible, at any rate, within two weeks from the date of production of a copy of the judgment. The petitioner is free to produce a copy of the judgment for compliance.