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    <title>2026 (3) TMI 571 - KARNATAKA HIGH COURT</title>
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    <description>Once confiscation under the GST Act was ordered and title in the goods and conveyance vested in the Government, the Section 129 detention and release mechanism ceased to be available. The dispute then had to be pursued under Section 130, including issues of confiscation, valuation, tax, penalty and fine, through the statutory appellate route under Section 107. A writ petition confined only to the earlier detention order could not secure release of the goods on payment of a percentage of value after confiscation had already taken effect, and the direction releasing the goods was unsustainable.</description>
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    <pubDate>Thu, 19 Feb 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=787816</link>
      <description>Once confiscation under the GST Act was ordered and title in the goods and conveyance vested in the Government, the Section 129 detention and release mechanism ceased to be available. The dispute then had to be pursued under Section 130, including issues of confiscation, valuation, tax, penalty and fine, through the statutory appellate route under Section 107. A writ petition confined only to the earlier detention order could not secure release of the goods on payment of a percentage of value after confiscation had already taken effect, and the direction releasing the goods was unsustainable.</description>
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      <pubDate>Thu, 19 Feb 2026 00:00:00 +0530</pubDate>
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