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