GST detention and release rules require prompt adjudication while detained goods may be released on prescribed compliance.

Detained GST goods were ordered to be released on compliance with Rule 140(1) of the Kerala GST Rules, 2017, read with the detention provisions under the CGST and Kerala SGST laws. The court, following an earlier Division Bench ruling in an identical matter, held that the competent authority must complete adjudication promptly and within a short time. The direction preserved release of the goods subject to the prescribed compliance while ensuring that adjudication was not left pending indefinitely.

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Issues: Whether goods detained under the goods and services tax law were liable to be released pending adjudication and whether the adjudication was required to be completed within a fixed time.

Analysis: The petition was decided in the light of an earlier Division Bench decision in an identical matter. The detention was considered in the context of Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act, together with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. The direction issued required the competent authority to complete adjudication within a short time and permitted release of the detained goods on compliance with the prescribed rule.

Conclusion: The petitioner was entitled to release of the detained goods on compliance with Rule 140(1), and the authority was required to complete adjudication promptly.

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