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NETHU VARGHESE vs. THE ASST. STATE TAX OFFICER, AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
P.n.damodaran Namboodiri
Hrithwik D. Namboothiri
Res. Counsel
Government Pleader

Petitioner / Applicant

NETHU VARGHESE
Respondent THE ASST. STATE TAX OFFICER, AND OTHERS
Court Kerala High Court
State

Kerala

Date Sep 6, 2021
Order No.

WP(C) NO. 2023 OF 2021

Citation

2021(9) TAXREPLY 4750
Original Order
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ORDER

This writ petition sought for quashing Exts.P8 and P9. Exts. P8 and P9 are orders of detention under Section 129(1) of Central Goods and Services Tax (CGST) Rules, 2017 as well as notice under Section 129(3) of the CGST act. It is submitted that pursuant to Ext.P8, the petitioner had furnished bank guarantee and had obtained release of goods, but the adjudication proceedings consequent to the said orders had not been completed. It is also pointed out that due to the pendency of the writ petition, the second respondent has not completed the proceedings for adjudication. 2. After hearing the Counsel for the petitioner as well as the learned senior Government Pleader, I am of the view that the pendency of the writ petition is not a bar for completing the adjudication proceedings contemplated under Section 129 of the CGST act. Accordingly, there will be a direction to the second respondent to complete the adjudication proceedings pursuant to Ext.P8 and finalise all the proceedin....

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