GST: HC orders release of conveyance & goods being of perishable nature

M. K. Traders Vs UOI (Gujarat High Court) Conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017. Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue, whether we should order release of the conveyance and the goods (betel nut) pending the confiscation proceedings. It goes without saying that the betel nut is a perishable commodity. The goods are lying in the open past almost 35 days. By the time the confiscation proceedings are concluded, probabl...