130 (5)

Once an order of confiscation under Section 130 of the CGST/KGST Act is passed and title to the goods and conveyance vests in the Government, the release mechanism under Section 129 is no longer available and interim conditions based on Section 129 principles cannot be sought by modification of earlier release orders – Sreekrishna Traders Vs. State of Karnataka and Ors. – Karnataka High Court

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Once an order of confiscation under Section 130 of the CGST/KGST Act is passed and title to the goods and conveyance vests in the Government, the release mechanism under Section 129 is no longer available and interim conditions based on Section 129 principles cannot be sought by modification of earlier release orders – Sreekrishna Traders Vs. State of Karnataka and Ors. – Karnataka High Court Read Post »

Section 130(2) of CGST Act, 2017 does not permit provisional release of goods pending confiscation proceedings by payment of fine in lieu of confiscation | Power to detain or retain goods in transit exists only under Section 129, and in the absence of a valid detention order under Section 129, the authorities cannot retain goods merely because confiscation proceedings under Section 130 are initiated – Authentic Metals Vs. Enforcement Officer and Ors. – Kerala High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Section 130(2) of CGST Act, 2017 does not permit provisional release of goods pending confiscation proceedings by payment of fine in lieu of confiscation | Power to detain or retain goods in transit exists only under Section 129, and in the absence of a valid detention order under Section 129, the authorities cannot retain goods merely because confiscation proceedings under Section 130 are initiated – Authentic Metals Vs. Enforcement Officer and Ors. – Kerala High Court Read Post »

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