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    <title>2018 (3) TMI 1453 - KERALA HIGH COURT</title>
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    <description>Goods detained under GST laws were directed to be released provisionally on compliance with Rule 140(1) of the Kerala GST Rules, while adjudication continued under Section 129 of the CGST Act and the Kerala GST Act. Following an earlier Division Bench direction in a similar matter, the Court required the competent authority to complete adjudication expeditiously and ordered that it be finished within one week. The operative effect was provisional release of the detained goods pending adjudication, subject to compliance with the prescribed rule.</description>
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