Goods Confiscated U/S 130 Of GST Act Can Be Released During Pendency Of Appeal If Not Auctioned: Kerala High Court

The Kerala High Court has ruled that goods confiscated under Section 130 of the Goods and Services Tax (GST) Act can be released during the pendency of an appeal, provided they have not yet been auctioned. This offers significant relief to businesses whose goods have been seized, allowing them to retrieve their property upon payment of fine and penalty, even while the legal challenge against the confiscation order is ongoing. The decision acknowledges the potential for prolonged litigation and aims to mitigate the immediate adverse impact on businesses by ensuring that their goods are not permanently lost through auction before the final resolution of the appeal. This ruling provides a practical pathway for businesses to recover confiscated items while pursuing their legal remedies.