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    <description>Goods detained under the GST regime may be provisionally released if the prescribed security requirement under Rule 140(1) is complied with, while adjudication remains pending. The Court followed an earlier Division Bench approach and directed the competent authority to complete adjudication expeditiously. The operative effect was that detention did not continue indefinitely where the statutory security condition for release was satisfied, and release of the goods was linked to compliance with the applicable rule.</description>
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      <description>Goods detained under the GST regime may be provisionally released if the prescribed security requirement under Rule 140(1) is complied with, while adjudication remains pending. The Court followed an earlier Division Bench approach and directed the competent authority to complete adjudication expeditiously. The operative effect was that detention did not continue indefinitely where the statutory security condition for release was satisfied, and release of the goods was linked to compliance with the applicable rule.</description>
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