2018 (7) TMI 1488 - HC - GST

Release of detained goods - Section 129 of the CGST Act, as also the KSGST Act - Held that - Division Bench of this Court, under similar circumstances in the case of THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT permitted the release of the goods detained and also directed expeditious completion of the adjudication. The competent authority is directed to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment - petition disposed off.

Summary

The petitioner sought release of detained goods under Section 129 of CGST and Kerala SGST Acts. A previous Division Bench case directed expedited adjudication and release of detained goods. The current judgment orders completion of adjudication within a week and release of goods upon compliance with Rule 140(1) of Kerala GST Rules.