Goods in Transit — Section 129 of the CGST Act —The Petitioner sought release of the goods detained by the respondent, under Section 129 of the Act. The Court observed that earlier, a Division Bench of this Court, under similar circumstances, disposed of W.A. No.1802 of 2017. Besides directing expeditious completion of the adjudication, the Division Bench permitted the release of the goods detained.
Held that:- The Hon’ble High Court directed that the competent authority to complete the adjudication under Section 129 of the Act, within a week and further held that if the petitioner complies with Rule 140(1), the authority will release the detained goods with no further delay.—NRP Projects Pvt. Ltd. Vs The State Tax Officer, The Commissioner of State GST [2019] 12 TAXLOK.COM 116 (Kerala)