https://www.taxtmi.com/caselaws?id=425908 The Kerala HC rejected the petitioner's challenge to quash a show cause notice under Section 130 of CGST Act for goods transportation without valid documents, holding that notice validity need not be examined at this stage. However, the court distinguished customs law precedents and ruled that interim release of detained goods is permissible under CGST provisions since absolute confiscation doesn't apply to domestic transactions. The court directed release of goods and vehicle pending adjudication upon deposit of Rs.1,00,000 and furnishing bond for balance amount, emphasizing revenue protection through conditions rather than continued detention. en-us Fri, 15 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425908 The Kerala HC rejected the petitioner's challenge to quash a show cause notice under Section 130 of CGST Act for goods transportation without valid documents, holding that notice validity need not be examined at this stage. However, the court distinguished customs law precedents and ruled that interim release of detained goods is permissible under CGST provisions since absolute confiscation doesn't apply to domestic transactions. The court directed release of goods and vehicle pending adjudication upon deposit of Rs.1,00,000 and furnishing bond for balance amount, emphasizing revenue protection through conditions rather than continued detention. Case-Laws GST Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425908