Provisional release of seized goods permissible under GST Act.

The Kerala High Court ruled that under Section 67(6) of the GST Act, the provisional release of seized goods is permissible even after proceedings under Section 130 have commenced. Adjudication can continue while goods are released, with Section 130(7) allowing for a fine instead of confiscation after adjudication, ensuring revenue protection. Provisional release maintains the Department's constructive custody over the goods, aiming to secure their value rather than immediate confiscation. .....

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