Detention of goods pending adjudication of assessment

Seyadu Beedi Company Vs Asstt. Tax Officer (Intelligence), State Tax Officer (Intelligence) & Ors. (High Court Kerala) An identical matter has been disposed 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. Following the same, the competent authority is directed to complete the adjudication provided for under Section 129 and also directed that if assessee has complied with Rule 140(1), the goods detained shal...