https://www.taxtmi.com/caselaws?id=358091 Detained goods under the GST detention provisions were treated as releasable pending adjudication, following an earlier Division Bench approach. Release was made conditional on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, while the competent authority was directed to complete adjudication expeditiously. The practical effect was that detention did not continue until final adjudication, provided the statutory conditions for release were satisfied, and the adjudication process had to be concluded within a fixed time after production of the judgment. en-us Wed, 14 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358091 Detained goods under the GST detention provisions were treated as releasable pending adjudication, following an earlier Division Bench approach. Release was made conditional on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, while the competent authority was directed to complete adjudication expeditiously. The practical effect was that detention did not continue until final adjudication, provided the statutory conditions for release were satisfied, and the adjudication process had to be concluded within a fixed time after production of the judgment. Case-Laws GST Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358091