Release Seized Goods on payment of 50% of demand as per GST: Kerala HC

1. a This appeal is filed by the respondents in W.P.(C) No.28154 of 2017.

2. We heard the learned Government Pleader for the appellants and the learned counsel appearing for the respondent/writ petitioner.

3. The respondent herein, a dealer registered under the KVAT Act and migrated to CGST Act, had purchased a consignment of plywoods from a manufacturer at Perumbavoor, and was transporting the same. The goods were detained by the appellants and Ext.P5 notice under Section 129(3) of the Central/State Goods and Services Tax Act, 2017 was issued. The

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