2018 (6) TMI 1381 - HC - GST

Release of detained goods - Section 129 of the CGST Act - KSGST 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 - detained goods are to be released - petition disposed off.

Summary

The petitioner seeks release of goods detained under Section 129 of CGST Act and Kerala SGST Act. An earlier case directed expeditious completion of adjudication and release of goods. The current judgment directs completion of adjudication within a week and release of goods upon compliance with Rule 140(1) of Kerala GST Rules, 2017.