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    <title>2018 (4) TMI 205 - KERALA HIGH COURT</title>
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    <description>Detained goods under GST detention provisions were treated as releasable pending adjudication on compliance with Rule 140(1) of the Kerala GST Rules, 2017. The analysis notes that detention was governed by Section 129 of the CGST Act and the corresponding State enactment, and that adjudication should not be kept pending indefinitely. Following an earlier Division Bench direction in a similar matter, the competent authority was directed to complete adjudication within one week, with immediate release of the detained goods if the prescribed conditions were satisfied.</description>
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