Directed to approach GST Tribunal as and when it is constituted: Kerala HC

Hameed Jewellers Vs Assistant State Tax Officer (Intelligence) (Kerala High Court) Kerala High Court directed petitioner to approach Tribunal by filing an appeal u/s. 112 of the CGST/ SGST Act as and when the Tribunal is constituted. Petitioner also directed to pay fine in lieu of confiscation for release of seized gold ornaments. Facts- The petitioner suffered order under Section 130 of the CGST / SGST Acts on the finding that the goods were being transported without documents and with ulterior intention to evade tax in contravention of the provisions of the CGST / SGST Acts and Rules. The go...