Release Goods detained pending adjudication on compliance of GST Rules: HC

Rajan Joseph Vs. Assistant State Tax Officer, Kollam (High Court of Kerala at Ernakulam) Petitioner seeks release of the goods detained by the first respondent under section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. Proper officer was directed to duly complete the pending adjudication provided under section 129 of Kerala GST Act, 2017 and was also directed that if assessee had complied with rule 140(1) of the Kerala GST Rules, 2017, the goods detained shall be released to it. FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT Petitioner seeks ...