https://www.taxtmi.com/caselaws?id=413147 The court ruled in favor of the petitioner, emphasizing the right to deposit tax and penalty before goods are confiscated. It directed provisional release of goods under Rule 140(1) of CGST Rules, allowing appeal against confiscation. The court instructed that goods should be provisionally released pending appeal outcome, with the Bank Guarantee safeguarded until final disposal. It also stressed the need for prompt appeal resolution by the Appellate Authority within two months. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 05 Oct 2021 08:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413147 The court ruled in favor of the petitioner, emphasizing the right to deposit tax and penalty before goods are confiscated. It directed provisional release of goods under Rule 140(1) of CGST Rules, allowing appeal against confiscation. The court instructed that goods should be provisionally released pending appeal outcome, with the Bank Guarantee safeguarded until final disposal. It also stressed the need for prompt appeal resolution by the Appellate Authority within two months. Case-Laws GST Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413147