If assessee complied with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, goods detained should be released to them forthwith.

If assessee complied with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, goods detained should be released to them forthwith.

Goods & Services Tax

Assessee Detention of goods—Release of goods—Claimed—Petitioner sought for release of goods detained by authorityu/s 129 of the Central Goods and Services Tax Act as also Kerala State Goods and Services Tax Act—Held, identical matter was disposed of by Division Bench of this Court directing expeditious completion of adjudication of matter and permitting release of goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 —Petition was disposed of directing competent authority to complete adjudication provided for u/s 129 of statutes within period—If assessee complied with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, goods detained should be released to them forthwith.

Petitioner seeks release of the goods detained by the 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 them forthwith.



Sd/-

P.B.SURESH KUMAR,

JUDGE.