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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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<h1>Tax Adjudication Must Conclude Within 7 Days, Goods Release Mandatory If Compliance Meets Rule 140(1) of GST Rules</h1> 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) ... Detention and release of goods under Section 129 - Compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - Expeditious adjudication of detention proceedingsDetention and release of goods under Section 129 - Compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - Release of goods detained under Section 129, subject to compliance with Rule 140(1), and direction for completion of adjudication. - HELD THAT: - The Court, having noted a Division Bench decision in W.A. No.1802 of 2017, directed the competent authority to complete the adjudication envisaged by Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act within one week from production of a copy of this judgment. The order requires that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released forthwith pending completion of the adjudication. The relief is therefore conditional upon the procedural compliance prescribed by Rule 140(1) and is aimed at ensuring expeditious finalisation of detention proceedings.Adjudication under Section 129 to be completed within one week; detained goods to be released immediately if petitioner complies with Rule 140(1) of the Kerala GST Rules, 2017.Final Conclusion: Writ petition disposed directing completion of adjudication under Section 129 within a week from production of this judgment and conditional release of detained goods upon compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. 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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