Goods in Transit — The first petitioner purchased certain goods from the State of Tamil Nadu and transported the same to the second petitioner in the State of Kerala. The goods were detained under Section 129 of the KGST Act and the petitioner was issued notice. The grievance of the petitioners is against the inaction on the part of the second respondent in completing the adjudication provided for under Section 129 of the Act in respect of the goods detained. Writ petition disposed of with a direction to the second respondent to complete the adjudication in respect of the goods detained. — Manjunathaa Rock Drills Vs. Assistant State Tax Officer [2018] 2 TAXLOK.COM 139 (Ker)