Goods owned by the petitioner as referred to in the writ petition have been detained by the first respondent in exercise of the powers under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. It is stated that the petitioner had to pay the tax and penalty demanded in terms of the notice issued in this connection for the purpose of getting the goods released. The grievance of the petitioner concerns the delay on the part of the first respondent in completing the adjudication as provided for under Section 129 of the statutes. The petitioner, therefore, seeks directions in this regard, in this writ petition.

2. Heard the learned counsel for the petitioner as also the learned Government Pleader.

3. Having regard to the facts and circumstances of the case, especially the fact that the petitioner has remitted the tax and penalty demanded in terms of the notice issued under Section 129 of the statutes, I deem it appropriate to dispose of this writ petition directing the first respondent to complete the adjudication within one month from the date of receipt of a copy of this judgment, after affording the petitioner an opportunity of hearing. Ordered accordingly.