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2018 (1) TMI 179 - HC - GSTRelease of detained goods - Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - Held that - the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment - It is is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith.
The High Court of Kerala directed the competent authority to complete the adjudication under Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act within a week. The goods detained should be released if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. (2018 (1) TMI 179 - KERALA HIGH COURT)
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