2018 (2) TMI 1622 - HC - GST

Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that - identical issue decided in the case of The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT , where Division Bench directed 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.

Summary

The High Court of Kerala directed the competent authority to complete the adjudication under Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act within a week. The goods detained will be released to the petitioner if they comply with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.