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2021 (10) TMI 199 - HC - GSTConfiscation of goods alongwith conveyance - Section 129 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Counsel submits that the petitioner filed the appeal in terms of directions passed by this Court before the appellate authority. Second appeal is provided under the Act before the Tribunal which has not been constituted as yet. Issue notice to the respondent(s), returnable on 08.11.2021 - Meanwhile, it is directed that if the petitioner fulfills the conditions laid down under Rule 140(1) of the CGST Rules of 2017, the respondents shall release the goods provisionally subject to the final outcome of the writ petition.
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