GST detained goods release turns on Rule 140 compliance, with adjudication under Section 129 to be completed expeditiously.

Detained goods under GST were to be released without delay once the taxpayer complied with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. The Court also directed that adjudication under Section 129 of the CGST Act be completed within one week from production of a copy of the judgment, following the earlier approach of permitting release while ensuring prompt disposal of the detention proceedings. The operative effect was that compliance with the prescribed security conditions triggered release of the goods, while the authority remained bound to finish the adjudication expeditiously.

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Issues: Whether the detained goods were liable to be released on compliance with the prescribed conditions under the goods and services tax enactments, and whether the adjudication under Section 129 had to be completed within a fixed time.

Analysis: The goods had been detained under the goods and services tax provisions. In similar circumstances, the Court had earlier permitted release of detained goods while directing expeditious completion of adjudication. Following that approach, the Court directed the competent authority to complete the adjudication under Section 129 of the CGST Act within one week from production of a copy of the judgment. The Court further held that upon compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the detained goods were to be released without delay.

Conclusion: The petitioner was entitled to release of the detained goods on compliance with Rule 140(1), and the authority was directed to complete adjudication expeditiously.

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