Confiscated Goods u/s 130 of GST Act Can be released During Pendency of Appeal When Not Auctioned: Kerala HC

The Kerala High Court has affirmed that goods confiscated under Section 130 of the GST Act can be released during the pendency of an appeal, provided they have not yet been auctioned. This ruling provides crucial relief to businesses facing confiscation of their goods, allowing them to retrieve their property upon payment of the stipulated fine and penalty, even while their legal challenge against the confiscation order is ongoing. The court's decision recognizes the potential for prolonged litigation and aims to mitigate the immediate adverse impact on businesses by preventing the permanent loss of goods through auction before a final judicial determination. This judgment offers a practical avenue for businesses to recover their assets while pursuing their appellate remedies.