Shanti Prime Publication Pvt. Ltd.
Release of detained goods—Petitioner seeks release of the goods detained by the first respondent under Section 129 of the CGST Act, 2017.
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.
Held that—the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. 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 them forthwith. [BERGER PAINTS INDIA LTD] [KERALA HIGH COURT] 2 TAXLOK.COM 113 (Kerala)