GST detention and provisional release: detained goods may be released on compliance, with adjudication directed to finish promptly.

Goods detained under the GST regime may be released forthwith on compliance with Rule 140(1) of the Kerala GST Rules, 2017, while the adjudication process continues. The Kerala HC followed an earlier Division Bench approach and directed the competent authority to complete adjudication within one week from production of the judgment copy. The note reflects that detention under Section 129 does not prevent conditional provisional release, but the statutory adjudication mechanism must still be concluded expeditiously.

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

Analysis: The petition concerned detention of goods under Section 129 of the GST statutes. The Court followed the course adopted in an earlier Division Bench decision and directed that the competent authority complete the adjudication within one week from production of a copy of the judgment. It also held that, on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the detained goods shall be released forthwith.

Conclusion: Relief was granted to the petitioner by directing expeditious adjudication and conditional release of the detained goods.

Final Conclusion: The petition was disposed of with directions protecting the petitioner's immediate possession rights while preserving the statutory adjudication process under the GST law.

Ratio Decidendi: Where detention of goods is challenged under the GST regime, the competent authority may be directed to complete adjudication expeditiously and release of the goods may follow compliance with the prescribed conditions for provisional release.

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