Where Detaining Authority had detained goods of assessee under transport on plea that same had been transported without records, said authority was directed to complete adjudication provided for under section 129 within a week.
Section 129 of the Central Goods and Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances in transit – Detaining Authority had detained goods of assessee under transport on plea that same had been transported without records – Whether said authority was to be directed to complete adjudication provided for under section 129 within a week – Held, yes
Citation: [2018] 92 taxmann.com 288 (Kerala)