https://www.taxtmi.com/caselaws?id=393213 The court refrained from deciding on the strict applicability of Rule 138(A) in a case involving the detention of goods under the CGST Act, 2017. It directed the adjudicating authority to promptly adjudicate the compliance issues within 45 days, emphasizing procedural fairness and adherence to relevant provisions. The judgment underscores the importance of a thorough review by the adjudicating authority for the release of seized goods in works contracts, leaving the final decision to them. en-us Wed, 04 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393213 The court refrained from deciding on the strict applicability of Rule 138(A) in a case involving the detention of goods under the CGST Act, 2017. It directed the adjudicating authority to promptly adjudicate the compliance issues within 45 days, emphasizing procedural fairness and adherence to relevant provisions. The judgment underscores the importance of a thorough review by the adjudicating authority for the release of seized goods in works contracts, leaving the final decision to them. Case-Laws GST Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393213