2018 (3) TMI 901 - HC - GST

Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that - the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes - It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to the petitioner forthwith - petition disposed off.

Summary

The petitioner sought release of detained goods under Section 129 of CGST and Kerala SGST Acts. A previous Division Bench decision directed expedited adjudication and release of goods under Rule 140(1) of Kerala GST Rules. The current judgment orders completion of adjudication within a week and immediate release of goods upon compliance with Rule 140(1). (Case citation: 2018 (3) TMI 901 - Kerala High Court)