Pending proceeding U/s 130 of CGST Act doesn’t permit retention of goods without detention order

Authentic Metals Vs Enforcement Officer (Kerala High Court)

Kerala High Court held that provisional release is not contemplated under section 130 of the CGST Act. Also held that continued detention of goods is not legally sustainable, merely because the proceedings u/s. 130 is in progress.

Facts- The short question that arises for consideration in this Writ Petition, is with regard to the powers conferred upon the authorities under the Central Goods and Services Tax /Kerala State Goods and Services Tax, Act, 2017 to hold/retain the goods in transit, during t

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