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I dispose of the Writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — The petitioner seeks release of the goods detained under Section 129 of CGST/KGST Act. In the light of the Division Bench's decision in W.A. No.1802 of 2017, Writ petition disposed directing the competent authority to complete the adjudication under Section 129 of the CGST Act, and if the petitioner complies with Rule 140(1) of the KGST Rules, 2017, the authority will release the detained goods with no further delay. — Hyundai Construction Equipment India Pvt Ltd Vs. Assistant State Tax Officer [2018] 4 TAXLOK.COM 068 (Ker)