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RAJAN JOSEPH PROPRIETOR, MS/ SPEED MARINE vs. THE ASSISTANT STATE TAX OFFICER, KOLLAM, THE STATE TAX OFFICER, KOLLAM, THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

P.B.SURESH KUMAR

Pet. Counsel

Bobby John Pulickaparambil

Res. Counsel

N.nagaresh

V.k. Shamsudeen

Petitioner / Applicant	RAJAN JOSEPH PROPRIETOR, MS/ SPEED MARINE
Respondent	THE ASSISTANT STATE TAX OFFICER, KOLLAM, THE STATE TAX OFFICER, KOLLAM, THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, NEW DELHI
Court	Kerala High Court
State	Kerala
Date	Jun 11, 2018
Order No.	W.P.(C). No.19045 of 2018
Citation	2018(6) TAXREPLY 2989
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Section 129

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ORDER
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. 2. 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 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.....