2018 (3) TMI 1453 - HC - GST

Release of detained goods - Rule 140(1) of the Kerala GST Rules, 2017 - 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 them forthwith.

Summary

The petitioner sought release of detained goods under Section 129 of CGST and SGST Acts. A Division Bench directed completion of adjudication within a week and release of goods upon compliance with Rule 140(1) of Kerala GST Rules, 2017. The writ petition was disposed of accordingly.