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2018 (5) TMI 1555 - HC - GSTRelease of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that - this Court in the case of 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 - 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 him forthwith - petition allowed.
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 if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. (Case citation: 2018 (5) TMI 1555 - KERALA HIGH COURT)
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