2018 (6) TMI 424 - HC - GST

Release of detained goods - Section 129 of the CGST Act as also the Kerala SGST Act - Held that - Identical matter has been disposed of by a Division Bench of this Court in the case of THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules 2017. The writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes within a week from the date of production of a copy of the judgment.

Summary

The petitioner sought release of detained goods under Section 129 of CGST and Kerala SGST Acts. The High Court directed adjudication to be completed within a week and goods to be released if Rule 140(1) of Kerala GST Rules is complied with, based on a previous Division Bench decision.