The petitioner seeks release of the goods detained by the 1st respondent, under Section 129 of the Central Goods and Services Tax Act, as also the Kerala State Goods and Services Tax Act. 2.
2. Earlier, 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.