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    <title>2018 (6) TMI 424 - KERALA HIGH COURT</title>
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    <description>Goods detained under GST may be released conditionally while adjudication is pending, if the taxpayer complies with Rule 140(1) of the Kerala GST Rules. The note states that the Kerala High Court followed an earlier Division Bench ruling and directed the competent authority to complete adjudication under Section 129 within one week from production of the judgment copy. The operative effect described is time-bound adjudication together with release of the detained goods on compliance with the prescribed rule.</description>
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      <description>Goods detained under GST may be released conditionally while adjudication is pending, if the taxpayer complies with Rule 140(1) of the Kerala GST Rules. The note states that the Kerala High Court followed an earlier Division Bench ruling and directed the competent authority to complete adjudication under Section 129 within one week from production of the judgment copy. The operative effect described is time-bound adjudication together with release of the detained goods on compliance with the prescribed rule.</description>
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