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of <h1>Tax Adjudication Must Conclude Within 7 Days, Goods Release Mandatory If Compliance Meets Rule 140(1) of GST Rules</h1> <h3>Shankar Mohan Versus Intelligence Inspector, The Intelligence Officer, Commissioner Goods & Service Tax Authority, State Of Kerala</h3> HC of Kerala ordered completion of tax adjudication under GST Act within one week. Goods detained must be released if petitioner complies with Rule 140(1) ... 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 referred to above, within a week from the date of production of a copy of the judgment - It is 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. 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 should be released if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. (2018 (1) TMI 179 - KERALA HIGH COURT)
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