Release of detained GST goods pending adjudication was allowed on compliance with Rule 140(1), with adjudication ordered promptly.

Detained goods under the GST enactments were treated as releasable pending adjudication if the petitioner complied with Rule 140(1) of the Kerala GST Rules, 2017. Relying on an earlier Division Bench view, the court also required the competent authority to complete the Section 129 adjudication promptly. The petition was disposed of by directing release of the detained goods forthwith on compliance with Rule 140(1) and by directing completion of adjudication within one week.

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Issues: Whether the goods detained under the GST enactments were liable to be released pending adjudication, and whether the competent authority was required to complete the adjudication within a fixed time.

Analysis: The detention was considered in the light of an earlier Division Bench decision permitting release of detained goods pending adjudication on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. The Court also relied on that decision to require prompt completion of adjudication under Section 129 of the GST statutes.

Conclusion: The writ petition was disposed of by directing the competent authority to complete the adjudication within one week and by directing release of the detained goods forthwith if the petitioner complied with Rule 140(1).

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