Section 130 of GST doesn’t prohibit interim release of detained goods pending finalization of proceedings

Shish Jewels Private Limited Vs Intelligence Officer (Kerala High Court) Kerala High Court held that there is no provision in Section 130 of the Goods and Services Tax Act which prohibits the interim release of goods which are detained pending finalization of proceedings under Section 130. Facts- The petitioner is engaged in the wholesale trade of gold, precious metals and ornaments made therefrom to various jewellery shops in different States and is a registered dealer under the provisions of the Goods and Services Tax Act (GST Act). The principal place of business of the petitioner is at Guj...