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Whether Order issued u/s 129(5) of CGST Act can be termed as ‘adjudication order’

Detention of Consignment — The sole question involved in this case is whether order demanding tax and penalty from the petitioner on account of detention of the vehicle and the goods can be construed to be an adjudication order as per the provisions of Section 129(5) of the CGST Act 2017 or not. Held that—The appeal could have been rectified by an amendment appropriately to be against the adjudication order. The authorities ought not to have adopted a rigid approach and rejected the appeal as not maintainable. At the best request of the petitioner could have been construed in the manner for the amendment of the appeal, challenging the adjudication order in order to overcome the maintainability of the appeal. — Fawas Associated Agencies Vs. The Assistant State Tax Officer, The State Tax Officer, The Deputy Commissioner (Appeals) , The Assistant Commissioner, Kerala State Goods And Service Tax Department, The State of Kerala, The Branch Manager, Bank of India [2020] 21 TAXLOK.COM 105 (Kerala)