GST: Seized Perishable Good not become non-perishable for non-release within 15 days 

Adarsh Tobacco Co. Vs State of U.P. (Allahabad High Court) Learned counsel for the petitioner has vehemently urged that had the goods been perishable it ought to have sold in terms of rules 141 (2) within 15 days of the seizure and as it has not been sold, the goods ought to be treated as non-perishable. The contention raised in that regard is noticed only to be rejected. The determination of the goods being perishable or non-perishable would be in accordance with the applicable rules and the notifications and not upon any fortuitous circumstance whether the goods have been actually sold withi...