https://www.taxtmi.com/caselaws?id=358237 Detained goods under Section 129 of the CGST Act and the Kerala SGST Act may be released pending adjudication where the conditions for provisional release under Rule 140(1) of the Kerala GST Rules are satisfied. The earlier Division Bench approach was followed, requiring the competent authority to complete adjudication under Section 129 within a stipulated time while granting immediate release of the goods on compliance with Rule 140(1). The operative effect is that provisional release depends on statutory compliance, and detention cannot continue once the prescribed conditions are met. en-us Tue, 03 Apr 2018 00:00:00 +0530 Tue, 25 Feb 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358237 Detained goods under Section 129 of the CGST Act and the Kerala SGST Act may be released pending adjudication where the conditions for provisional release under Rule 140(1) of the Kerala GST Rules are satisfied. The earlier Division Bench approach was followed, requiring the competent authority to complete adjudication under Section 129 within a stipulated time while granting immediate release of the goods on compliance with Rule 140(1). The operative effect is that provisional release depends on statutory compliance, and detention cannot continue once the prescribed conditions are met. Case-Laws GST Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358237