KANIAYAMPARAMBIL STEELS Versus ASSISTANT STATE TAX OFFICER SQUAD-V, THE STATE TAX OFFICER SQUAD -V, MATTANCHERRY AT PERUMBAVOOR, THE COMMISSIONR OF STATE TAX STATE GOODS & SERVICE TAXES, THIRUVANANTHAPURAM, THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM AND THE BRANCH MANAGER SOUTH INDIAN BANK, KADUTHURUTHY – 2018 (7) TMI 1488 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the CGST Act, as also the KSGST Act – Held that:- Division Bench of this Court, under similar circumstances in the case of THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT] permitted the release of t
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ier, a Division Bench of this Court, under similar circumstances, disposed of W.A. No.1802 of 2017. Besides directing expeditious completion of the adjudication, the Division Bench permitted the release of the goods detained. In the light of the Division Bench's decision in W.A. No.1802 of 2017, I dispose of the writ petition, directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment. I further hold that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the authority will release the detained goods with no further delay. – Case laws – Decisions – Judgements – Orders – Tax Management In
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