2018 (4) TMI 205 - HC - GST

Release of detained goods - Rule 140(1) of the Kerala Goods and Services Tax 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 - petition disposed off.

Summary

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