GST detention of goods: conditional release and time-bound adjudication directed on compliance with prescribed security rules

Goods detained under GST may be released conditionally while adjudication is pending, if the taxpayer complies with Rule 140(1) of the Kerala GST Rules. The note states that the Kerala High Court followed an earlier Division Bench ruling and directed the competent authority to complete adjudication under Section 129 within one week from production of the judgment copy. The operative effect described is time-bound adjudication together with release of the detained goods on compliance with the prescribed rule.

---

---

Issues: Whether the goods detained under the GST enactments were liable to be released pending adjudication and whether the adjudication should be completed within a fixed time.

Analysis: The writ petition concerned detention of goods under the GST laws. The Court followed the earlier Division Bench decision and directed the competent authority to complete the adjudication under Section 129 within one week from the date of production of a copy of the judgment. The Court also directed release of the detained goods if the petitioner complied with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.

Conclusion: The petitioner was granted relief by way of time-bound adjudication and conditional release of the detained goods.

---