State Tax Officer Vs Onam Beedi
Date: November 29, 2021
Subject Matter
Section 130(2) confers power upon the officer to release the goods on payment of fine in lieu of confiscation, before orders of adjudication are passed.
Summary
(1) The provisions of section 130 of the Act contemplate release of goods on payment of fine in lieu of confiscation at two stages (i) during the process of adjudication, under section 130(2) and, (ii) post-adjudication under section 130(3) of the Ac…
An interim order is the cause of this review petition. By the interim order, this Court directed release of goods that were the subject matter of proceedings for confiscation under the Central Goods and Services Tax Act, 2017 (for brevity ‘the Act’). A review petition against the interim order is preferred by the State Tax Officer, leading to seminal questions on the scope and ambit of…