2017 Taxo.online 67
W.P.(C).No.40622 of 2017-C dated 18.12.2017
SHANKAR MOHAN
INTELLIGENCE INSPECTOR & 3 Ors.
2017
GST
Central Goods & Services Tax Act, 2017
Section 129
CGST Rules
Rule 140(1)
Mr. P. B. Suresh Kumar, Justice
In favour of assessee
High Court
Kerala
Release of goods – Goods being detained by the first respondent under Section 129 of the Central Goods and Services Tax Act – Held: – Relying on the decision of this Court in W.A.No.1802 of 2017 on identical matter – Respondents directed to complete the adjudication provided for under Section 129 of the statutes, and also to release the goods detained forthwith, if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.
Represented by: –
Petitioner: – Sri. C. K. Sreejith
Respondent: – Sri. V. K. Shamsudheen
Order: –
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 and Services Tax Act.
- 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 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.
