2018 (4) TMI 1143 - HC - GST

Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that - identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT , directing 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 competent authority is directed to complete the adjudication provided for u/s 129 of the statutes - petition disposed off.

Summary

The petitioner sought release of detained goods under Section 129 of the Central Goods and Services Tax Act and Kerala State Goods and Services Tax Act. The High Court directed the competent authority to complete adjudication within a week and release the goods if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. (Case Citation: 2018 (4) TMI 1143 - KERALA HIGH COURT)