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2019 (12) TMI 778 - HC - GSTPre-condition for maintainability of appeal - release of confiscated goods - HELD THAT:- Mere pendency of an appeal cannot be the basis for a direction to release the goods without any security, since the non payment of the security in respect of the goods can independently lead to a confiscation of the goods under Section 130 of the CGST Act. The writ petition is disposed off by directing the 2nd respondent to consider and pass orders on Ext.P5 appeal within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner.
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