M/s. BERGER PAINTS INDIA LTD. Versus ASSISTANT STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, KOLLAM, STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, KOLLAM, ASSISTANT COMMISSIONER STATE GOOD & SERVICE TAX DEPARTMENT, STATE OF KERALA TAXES DEPARTMENT, STATE GOODS & SERVICE TAX DEPARTMENT SECRETARIAT AND GOVERNMENT OF INDIA DEPARTMENT OF REVENUE, NEW DELHI – 2018 (6) TMI 557 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the CGST Act as also the Kerala SGST Act – Held that:- An identical matter has been disposed of by a Division Bench of this Court in THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion o
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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. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmana
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