Goods Confiscated U/S 130 Of GST Act Can Be Released During Pendency Of Appeal If Not Auctioned: Kerala High Court

Justice Ziyad Rahman A.A. was addressing the case where the grievance of the assessee/petitioner is against confiscation order passed by the Enforcement Officer/2nd respondent, under Section 130 of the GST Act. The assessee/petitioner dispatched certain scrap materials through a conveyance. During transit, the said vehicle was intercepted by the Enforcement Officer/2nd respondent.  As certain…