2018 (11) TMI 332 - HC - GST

Detention of goods - it was alleged that there were no nexus between the documents accompanied and the actual goods under transport - Section 129(3) of the Central/State Goods and Services Tax Act, 2017 - Held that - Division Bench of this Court, under similar circumstances THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT , disposed off the petition. Besides directing expeditious completion of the adjudication, the Division Bench permitted the release of the goods detained. Petition disposed off directing the competent authority to complete the adjudication under Section 129 of the CGST Act.

Summary

The petitioner seeks release of detained goods under Section 129 of CGST Act and Kerala SGST Act. Previous Division Bench case directed expeditious adjudication and release of goods. Current judgment orders completion of adjudication within a week and release of goods if petitioner complies with Rule 140(1) of Kerala GST Rules.