https://www.taxtmi.com/caselaws?id=397574 Karnataka HC held that department cannot seize perishable goods in transit when accompanied by lawful e-way bill, invoice, and paid IGST. Under Section 83 CGST Act, provisional attachment is limited to one year. Rule 141 CGST Rules mandates immediate release of seized perishable goods upon payment of market price or tax/penalty amount, whichever is lower. Court criticized department's lackadaisical attitude noting supplier's Rs. 73 crore outward movement should have been detected earlier. Directed immediate release of seized vehicle and goods covered by valid e-way bill. Petition allowed. en-us Wed, 19 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397574 Karnataka HC held that department cannot seize perishable goods in transit when accompanied by lawful e-way bill, invoice, and paid IGST. Under Section 83 CGST Act, provisional attachment is limited to one year. Rule 141 CGST Rules mandates immediate release of seized perishable goods upon payment of market price or tax/penalty amount, whichever is lower. Court criticized department's lackadaisical attitude noting supplier's Rs. 73 crore outward movement should have been detected earlier. Directed immediate release of seized vehicle and goods covered by valid e-way bill. Petition allowed. Case-Laws GST Wed, 19 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397574