The Kerala HC held that provisional release of goods is ...

Kerala High Court: Goods Can Be Provisionally Released Under GST Act Section 67(6) Even After Section 130 Proceedings Begin.

January 11, 2025

Case Laws GST HC

The Kerala HC held that provisional release of goods is permissible u/s 67(6) of the GST Act even after initiation of proceedings u/s 130. The adjudication can proceed even if goods are released pending adjudication. Section 130(7) provides an option to pay fine in lieu of confiscation after adjudication, protecting revenue interest. Provisional release does not result in loss of absolute custody by the Department over seized goods as it retains constructive custody. The object is to secure the value of goods liable for confiscation, not confiscation itself.

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The Kerala HC held that provisional release of goods is ...

Kerala High Court: Goods Can Be Provisionally Released Under GST Act Section 67(6) Even After Section 130 Proceedings Begin.

January 11, 2025

Case Laws GST HC

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