Conditional release of detained GST goods and time-bound adjudication were directed under the prescribed security rule.

Detained goods under the GST enactments may be released pending adjudication where the affected party complies with the prescribed security requirement under Rule 140(1) of the Kerala GST Rules, 2017. Following an earlier Division Bench approach, the Court also required the competent authority to complete adjudication within one week from production of the judgment copy. The operative effect was a conditional release of the detained goods, coupled with a time-bound direction for disposal of the adjudication proceedings.

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Issues: Whether goods detained under the Goods and Services Tax enactments should be released pending adjudication and whether the adjudicating authority should be directed to complete the proceedings within a fixed time.

Analysis: The petition sought release of detained goods under the provisions governing detention of goods under the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act. The Court noted that an earlier Division Bench decision had already directed expeditious completion of adjudication and permitted release of detained goods on compliance with the prescribed rule. Following that approach, the Court directed the competent authority to complete the adjudication within one week from production of the judgment copy and ordered release of the detained goods if the petitioner complied with the requirement under Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.

Conclusion: The petitioner obtained a direction for time-bound adjudication and conditional release of the detained goods, and the petition was disposed of accordingly.

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