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    <title>2018 (7) TMI 1488 - KERALA HIGH COURT</title>
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    <description>Detained GST goods are to be released once the prescribed statutory conditions are complied with, and the adjudicating authority must complete proceedings without undue delay. The Kerala High Court directed release of the detained goods on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, and required the competent authority to complete adjudication under Section 129 of the CGST Act within one week of production of the judgment copy. The operative effect is conditional release of the goods coupled with expeditious completion of adjudication.</description>
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      <description>Detained GST goods are to be released once the prescribed statutory conditions are complied with, and the adjudicating authority must complete proceedings without undue delay. The Kerala High Court directed release of the detained goods on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, and required the competent authority to complete adjudication under Section 129 of the CGST Act within one week of production of the judgment copy. The operative effect is conditional release of the goods coupled with expeditious completion of adjudication.</description>
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