Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court

“….the adjudication can be proceeded even if the goods are released pending adjudication. Even if confiscation is ordered, there is an option to the owner of the goods to pay fine in lieu of confiscation…..” The assessee/petitioner is engaged in the wholesale trade of gold, precious metals and ornaments made therefrom to various jewellery shops in different States.  In order to transport the…