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Issues: Whether goods detained under Section 129 of the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act were liable to be released pending adjudication, and whether the adjudication was to be completed expeditiously.
Analysis: The petition concerned detention of goods under the GST enactments. The Court followed the earlier Division Bench direction in an identical matter and held that adjudication under Section 129 should be completed within a short time. It also applied Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 to direct release of the detained goods on compliance with the conditions prescribed therein.
Conclusion: The petitioner was entitled to release of the detained goods on compliance with Rule 140(1), and the competent authority was directed to complete adjudication within one week.
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