Kerala H.C : Where assessee sought release of goods detained under section 129 of the CGST Act as also Kerala State Goods and Services Tax Act, competent authority was to be directed to complete adjudication provided for under section 129 and if petitioner complied with Rule 140(1) of Kerala Goods and Services Tax Rules, 2017, goods detained shall be released to them forthwith

High Court Of Kerala Anappuram Steels (P.) Ltd. Vs. Assistant State Tax officer Section 129 P.B Suresh Kumar, J. W.P. (C) No. 5709 Of 2018 February 21, 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…

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