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 AK Fastners Vs. Assistant State Tax Officer Section 129 P.B. Suresh Kumar, J. W.P. (C) No. 7106 Of 2018 March  2, 2018  JUDGMENT 1. Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods…

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