https://www.taxtmi.com/caselaws?id=764524 Goods seized under GST law may be released pending adjudication even after confiscation proceedings are initiated under Section 130, provided conditions secure the revenue through bond and payment safeguards. The absence of an express reference to provisional release does not bar such relief where continued detention would defeat the legislative purpose. The communication rejecting provisional release was therefore quashed as based on an erroneous reading of Section 130. However, the show cause notice initiating confiscation proceedings was not interfered with, and those proceedings were left to continue in accordance with law. en-us Mon, 06 Jan 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764524 Goods seized under GST law may be released pending adjudication even after confiscation proceedings are initiated under Section 130, provided conditions secure the revenue through bond and payment safeguards. The absence of an express reference to provisional release does not bar such relief where continued detention would defeat the legislative purpose. The communication rejecting provisional release was therefore quashed as based on an erroneous reading of Section 130. However, the show cause notice initiating confiscation proceedings was not interfered with, and those proceedings were left to continue in accordance with law. Case-Laws GST Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764524