GST: Appellate Authority can provisionally release goods & vehicle- HC

A K Enterprise Vs State of Gujarat (Gujarat High Court) HC clarified that even pending the Appeals, it shall be open for the writ applicant herein being the owner of the goods and the applicant of the Civil Application being the owner of the conveyance to prefer an appropriate application for the provisional release of the goods as well as the conveyance. It may happen that the Appellate Authority may take some time before it decides the appeals on merits and during that period, if the Appellate Authority deems fit, he may provisionally release the goods and the vehicle subject to certain term...