https://www.taxtmi.com/caselaws?id=303643 The court directed the release of goods in favor of the petitioner upon payment as per Section 130(2) of the Central Goods and Service Tax Act, 2017, emphasizing adherence to statutory provisions in confiscation proceedings, particularly for perishable goods. The judgment highlights the necessity for authorities to comply with the Act, offering owners the opportunity to pay in lieu of confiscation, thus safeguarding their rights and ensuring procedural fairness. en-us Tue, 07 Sep 2021 00:00:00 +0530 Tue, 02 Aug 2022 20:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303643 The court directed the release of goods in favor of the petitioner upon payment as per Section 130(2) of the Central Goods and Service Tax Act, 2017, emphasizing adherence to statutory provisions in confiscation proceedings, particularly for perishable goods. The judgment highlights the necessity for authorities to comply with the Act, offering owners the opportunity to pay in lieu of confiscation, thus safeguarding their rights and ensuring procedural fairness. Case-Laws VAT and Sales Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303643