2018 (11) TMI 332

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..... d and the actual goods under transport - Section 129(3) of the Central/State Goods and Services Tax Act, 2017 - Held that: - Division Bench of this Court, under similar circumstances THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. [2017 (9) TMI 1044 - KERALA HIGH COURT], disposed off the petition. Besides directing expeditious completion of the adjudication, the Divisi .....

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..... detained. In the light of the Division Bench's decision in W.A. No.1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment. I further hold that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 .....

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