HC allows release of goods subject to payment of GST

Sheetal Jain Vs State Tax Officer (Kerala High Court) Petitioner has approached this Court being aggrieved by Ext.P12 order issued under Section 130 of the CGST/SGST Acts and Ext.P15 appellate order confirming Ext.P12 order. The grievance of the petitioner is that in the absence of the Appellate Tribunal, the petitioner is unable to avail the remedy of appeal to the Appellate Tribunal under Section 112 of the CGST/SGST Acts. 2. The learned counsel for the petitioner states that the goods of the petitioner, which are now in custody of the respondent department, may be directed to be released to...