Conditional release of GST-detained goods with expeditious adjudication required on compliance with statutory bond conditions.

Goods detained under the GST enactments were directed to be released conditionally, with the competent authority required to complete adjudication under section 129 within one week from production of the judgment. The Court followed an earlier Division Bench approach and held that, on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the detained goods must be released forthwith. The operative relief therefore linked release of the goods to statutory compliance while ensuring expeditious adjudication.

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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 within a fixed time.

Analysis: The detention arose under the GST enactments and the relief sought was for release of the goods. The Court noted that an identical matter had already been disposed of by a Division Bench by directing expeditious completion of adjudication and permitting release of the detained goods on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. Following that approach, the Court directed the competent authority to complete adjudication under section 129 within one week from production of a copy of the judgment. It further directed that upon compliance with Rule 140(1), the detained goods shall be released forthwith.

Conclusion: The petitioner was granted conditional relief of release of the detained goods and the authority was directed to complete adjudication expeditiously.

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