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    <title>2018 (2) TMI 1622 - KERALA HIGH COURT</title>
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    <description>Goods detained under Section 129 of the CGST and Kerala SGST Acts were directed to be released forthwith upon compliance with Rule 140(1) of the Kerala GST Rules. The Kerala HC treated the matter as covered by an earlier Division Bench direction in an identical case and, on that basis, required the competent authority to complete adjudication within one week from production of the judgment copy. The operative effect was that interim release was permitted subject to satisfaction of the statutory release condition, while adjudication was left to proceed within a short stipulated time.</description>
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      <description>Goods detained under Section 129 of the CGST and Kerala SGST Acts were directed to be released forthwith upon compliance with Rule 140(1) of the Kerala GST Rules. The Kerala HC treated the matter as covered by an earlier Division Bench direction in an identical case and, on that basis, required the competent authority to complete adjudication within one week from production of the judgment copy. The operative effect was that interim release was permitted subject to satisfaction of the statutory release condition, while adjudication was left to proceed within a short stipulated time.</description>
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