2025 (6) TMI 997

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....HE PETITIONER : BY ADVS. SRI.SALIM V.S. SHRI.K.MUHAMMED THOYYIB SMT.A.M.FOUSI SHRI.A.B.AJIN FOR THE RESPONDENT : MUHAMMED RAFIQ, SPL.G.P JUDGMENT The petitioner is a taxpayer under the provisions of the CGST/KSGST Act and Rules. The grievance of the petitioner is against Ext.P8 confiscation order passed by the 2nd respondent, under Section 130 of the GST Act. The facts which led to the fi....

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....ion within a period not exceeding three months. As against Ext.P8, the petitioner has already submitted an appeal, and Ext.P9 is the acknowledgment for submission of the appeal. In the meantime, the petitioner was served with Ext.P10 notice wherein, it was intimated that unless the petitioner furnishes an order of stay, the vehicle will be sold in auction. It was in these circumstances the petitio....

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.... that arises for consideration is whether, is it proper for this Court to order release the goods already confiscated under Section 130 of the GST Act, pending consideration of the appeal. The learned Senior Government Pleader pointed out that, as far as the statutory stipulations contained in Section 130 is concerned, it does not contemplate for release of the goods confiscated otherwise than in ....