M/S GENERAL TRANSPORT REPRESENTED BY ITS PARTNER Vs. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT

JUDGEMENT

(1.) Petitioner seeks release of the goods detained by the second 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.