Authentic Metals Vs Enforcement Officer (Kerala High Court)
Date: February 19, 2026
Subject Matter
Goods Cannot Be Provisionally Released Under Section 130; Detention Without Valid Order Illegal
Summary
The High Court allowed the petition in part, holding that provisional release of goods under Section 130 of the CGST Act is not permissible post the 2021 amendment. However, the Court also ruled that the continued detention of goods by authorities, m…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The short question that arises for consideration in this Writ Petition, is with regard to the powers conferred upon the authorities under the Central Goods and Services Tax /Kerala State Goods and Services Tax, Act, 2017 (CGST and KSGST) to hold/retain the goods in transit, during the proceedings of confiscation under section 130 of the CGST Act…