Kerala HC Determines Scope and Ambit of Powers of Release of Goods in Confiscation Proceedings - (30 Nov 2021)

GOODS AND SERVICES TAX

Kerala High Court has determined the scope and ambit of the powers of the release of goods while the confiscation proceedings are going on under the Central Goods and Services Tax Act, 2017. The Court has held that the provisions of section 130 of the Act contemplate release of goods on payment of fine in lieu of confiscation at two stages- (i) during the process of adjudication under section 130(2) and (ii) post-adjudication under section 130(3) of the Act.

Tags : KERALA HIGH COURT   POWERS OF RELEASE OF GOODS  

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