{"id":70743,"date":"2025-01-11T08:46:29","date_gmt":"2025-01-11T03:16:29","guid":{"rendered":""},"modified":"2025-01-11T08:46:29","modified_gmt":"2025-01-11T03:16:29","slug":"kerala-high-court-goods-can-be-provisionally-released-under-gst-act-section-67-6-even-after-section-130-proceedings-begin","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70743","title":{"rendered":"Kerala High Court: Goods Can Be Provisionally Released Under GST Act Section 67(6) Even After Section 130 Proceedings Begin."},"content":{"rendered":"<p>Kerala High Court: Goods Can Be Provisionally Released Under GST Act Section 67(6) Even After Section 130 Proceedings Begin.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84799\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; 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. Sectio<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70743","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70743"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70743\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}