Kerala H.C : Where assessee sought release of goods detained under section 129 of CGST as also Kerala SGST, Competent Authority was to complete adjudication provided under section 129 of CGST and further if assessee complied with Rule 140(1) of Kerala GST, goods detained would be released to him

High Court Of Kerala

**Shunson CJ Vs. State Tax Officer**

Section 129 P.B. Suresh Kumar, J.

W.P. (C) No. 8823 Of 2018

March Â 15, 2018Â

JUDGMENT

1. Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.

2. 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.

In the light of the decision of the Division Bench in W.A.No.1802 of 2017, 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 him forthwith.

[Citation : 2018-Taxcaselaw-38-Kerala-H.C-GST]