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    <title>2018 (1) TMI 179 - KERALA HIGH COURT</title>
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    <description>Goods detained under the GST enactments may be released on compliance with Rule 140(1) of the Kerala GST Rules, 2017, and the competent authority is to complete adjudication under Section 129 promptly. Relying on an earlier Division Bench approach, the Kerala HC directed expeditious adjudication and ordered that the detained goods be released forthwith once the prescribed compliance was made. The direction was confined to securing timely adjudication and release pending that process, without altering the substantive tax position.</description>
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