PETER SANTHOSH RODRIGUES v. STATE TAX OFFICER & ORS.

Introduction

This judgment emphasizes that once proceedings for confiscation under Section 130 of the CGST Act have been initiated following detention of goods under Section 129, the proper course is to conclude the confiscation proceedings expeditiously rather than permit prolonged detention of goods. The Kerala High Court directed the authorities to complete the adjudication under Section 130 within a time-bound period after granting the petitioner an opportunity of hearing.

Background of the Case

The petitioner, a transport contractor, owned two tanker lorries transporting industrial kerosene.