Release of detained goods—In the instant case, the petitioner seeks release of the goods detained by the first respondent under Section 129 of the CGST Act, 2017.
Held that— It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. The writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes.
It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith.[M/S. SEYADU BEEDI COMPANY] [KERALA HIGH COURT]