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    <title>2018 (4) TMI 270 - KERALA HIGH COURT</title>
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    <description>Detained goods under Section 129 of the CGST Act and the KGST Act were to be released on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, as the matter was treated as covered by an earlier Division Bench ruling. The Court directed expeditious completion of adjudication and required the competent authority to complete proceedings under Section 129 within one week from production of a copy of the judgment. Release of the goods was made conditional on compliance with the prescribed security or surety requirements, while adjudication was to continue within the stipulated time.</description>
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      <description>Detained goods under Section 129 of the CGST Act and the KGST Act were to be released on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, as the matter was treated as covered by an earlier Division Bench ruling. The Court directed expeditious completion of adjudication and required the competent authority to complete proceedings under Section 129 within one week from production of a copy of the judgment. Release of the goods was made conditional on compliance with the prescribed security or surety requirements, while adjudication was to continue within the stipulated time.</description>
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