https://www.taxtmi.com/caselaws?id=299096 The High Court of Kerala held that the 1st respondent must comply with statutory provisions allowing the owner of perishable goods subject to confiscation proceedings under Section 130 of the Central Goods and Service Tax Act, 2017, to make payment in lieu of confiscation. The court emphasized the requirement for the respondent to release the goods upon the petitioner's offer to pay the specified amount. The judgment directed the release of goods to the petitioner upon payment and scheduled further proceedings accordingly. en-us Tue, 07 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299096 The High Court of Kerala held that the 1st respondent must comply with statutory provisions allowing the owner of perishable goods subject to confiscation proceedings under Section 130 of the Central Goods and Service Tax Act, 2017, to make payment in lieu of confiscation. The court emphasized the requirement for the respondent to release the goods upon the petitioner's offer to pay the specified amount. The judgment directed the release of goods to the petitioner upon payment and scheduled further proceedings accordingly. Case-Laws GST Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299096