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Judgment
Petitioner seeks release of the goods detained by
the third 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.