2018 (6) TMI 620 - HC - GST

Authorities Must Complete Goods Adjudication Within 7 Days and Release Detained Goods Under Rule 140(1)

The HC allowed the writ petition, directing authorities to complete goods adjudication within a week and release detained goods upon compliance with Rule ... Release of detained goods - Section 129 of the CGST Act as also the Kerala SGST Act - Held that:- An identical matter has been disposed of by a Division Bench of this Court in THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. [2017 (9) TMI 1044 - KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes. The petitioner sought release of detained goods under Section 129 of CGST and SGST Acts. A Division Bench directed completion of adjudication within a week and release of goods upon compliance with Rule 140(1) of Kerala GST Rules, 2017. The writ petition was disposed accordingly.