HC Allows Release of Confiscated Goods on Payment of Fine – Section 130 CGST

Nikhil Ayyappan Vs State of Kerala (Kerala High Court) In a significant ruling, the Kerala High Court has clarified that goods confiscated under Section 130 of the Goods and Services Tax (GST) Act can be released to the owner during the pendency of an appeal, provided they have not yet been auctioned by the authorities. The judgment, delivered in the case of Nikhil Ayyappan versus the State of Kerala, offers a crucial lifeline to taxpayers facing immediate financial strain due to the seizure of their assets. The case originated from an incident on October 9, 2024, when a conveyance carrying sc...