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    <title>2026 (7) TMI 439 - KARNATAKA HIGH COURT</title>
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    <description>Confiscation under the CGST Act was treated as a matter to be pursued through the statutory appeal under Section 107 rather than by direct writ challenge. The HC noted that the appellant should avail that appellate remedy against the Section 130 confiscation order, and that jurisdictional objections could also be urged before the Appellate Authority. It further indicated that, if the appeal is filed within two weeks, delay should not be objected to, and left the request for interim release of goods for consideration by the Appellate Authority. The writ appeal was disposed of without interference.</description>
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      <description>Confiscation under the CGST Act was treated as a matter to be pursued through the statutory appeal under Section 107 rather than by direct writ challenge. The HC noted that the appellant should avail that appellate remedy against the Section 130 confiscation order, and that jurisdictional objections could also be urged before the Appellate Authority. It further indicated that, if the appeal is filed within two weeks, delay should not be objected to, and left the request for interim release of goods for consideration by the Appellate Authority. The writ appeal was disposed of without interference.</description>
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