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    <title>Appeal Pending? Goods Still Need Security to Avoid Confiscation u/s 130 of the CGST Act.</title>
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    <description>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.</description>
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      <description>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.</description>
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