GST detention of goods: release follows Rule 140 compliance, and adjudication must be completed expeditiously.

Detained goods under GST were to be released upon compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, while the competent authority was required to complete adjudication promptly. Relying on an earlier Division Bench decision in a similar matter, the Court directed immediate release of the goods and fixed a one-week period for completion of adjudication, reflecting the need for expeditious disposal where detention under Section 129 of the CGST Act and the KGST Act is involved.

---

---

Issues: Whether the goods detained under the GST laws were liable to be directed to be released pending adjudication and whether the adjudication was required to be completed expeditiously.

Analysis: The writ petition concerned detention of goods under Section 129 of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services Tax Act, 2017. In view of the earlier Division Bench decision in a similar matter, the competent authority was required to complete the adjudication promptly, and release of the detained goods was to follow compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.

Conclusion: The goods were directed to be released forthwith upon compliance with Rule 140(1), and the authority was directed to complete adjudication within one week.

---