2018 (6) TMI 557 - HC - GST

Release of detained goods - Section 129 of the CGST Act as also the Kerala SGST Act - Held that - An identical matter has been disposed of by a Division Bench of this Court in 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 - petition disposed off.

Summary

The High Court of Kerala directed the competent authority to complete adjudication under Section 129 of the Central Goods and Services Tax Act and Kerala State Goods and Services Tax Act within a week. Goods detained will be released if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. (Case Citation: 2018 (6) TMI 557 - KERALA HIGH COURT)