This court is 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 and finalise all the proceedings at the earliest.
Section 129 of the CGST Act, 2017--- Goods in Transit -- The petitioner challenged orders of detention under Section 129(1) of Act. as well as notice under Section 129(3) of the Act. 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. The court observed that the pendency of the writ petition is not a bar for completing the adjudication proceedings contemplated under Section 129 of the act.
Held that:- The Hon’ble High Court directed the respondent to complete the adjudication proceedings and finalise all the proceedings at the earliest, at any rate, within a period of ten days.
This court is 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 and finalise all the proceedings at the earliest.
Section 129 of the CGST Act, 2017--- Goods in Transit -- The petitioner challenged orders of detention under Section 129(1) of Act. as well as notice under Section 129(3) of the Act. 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. The court observed that the pendency of the writ petition is not a bar for completing the adjudication proceedings contemplated under Section 129 of the act.
Held that:- The Hon’ble High Court directed the respondent to complete the adjudication proceedings and finalise all the proceedings at the earliest, at any rate, within a period of ten days.