2021 (9) TMI 1410

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..... 1 (9) TMI 1410 - KERALA HIGH COURT - TMI - Validity of Confiscation proceedings - Perishable goods - Section 130 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The 1st respondent is bound to abide by the mandate of the Statute. The Statute provides an opportunity for the owner of every goods, to pay in lieu of confiscation the amounts as contemplated under the Statute. Since th .....

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..... f the Central Goods and Service Tax Act, 2017, [hereinafter referred to as, 'the Act' for short]; it is seen that, when confiscation proceedings are authorized by the Act, the officer is bound to give to the owner of the goods an option to pay in lieu of confiscation, such amount as contemplated under the said provision. 4. Sri.K.Srikumar, the learned Senior Counsel submits that the pet .....

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