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    <title>2026 (3) TMI 296 - CALCUTTA HIGH COURT</title>
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    <description>Detention and confiscation of perishable goods in transit under the CGST and IGST framework must balance prevention of deterioration with preservation of revenue interests. The statutory appeal mechanism under the CGST Act was made available with extended time to file the appeal, while interim protection was granted pending that appeal. Perishable goods were directed to be sold through public auction, with sale proceeds retained until the appellate outcome. The vehicle was conditionally released upon payment and furnishing of a bond, and the detention order remained stayed for the limited interim period, subject to the appeal.</description>
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    <pubDate>Fri, 27 Feb 2026 00:00:00 +0530</pubDate>
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