Jerin T.J. vs State Tax Officer (Intelligence) & Ors.
The petitioner challenged confiscation proceedings under Section 130 of the GST Act and sought release of seized gold, which constituted stock-in-trade. The factual background showed that appellate remedy was unavailable due to non-constitution of the Tribunal.
The Court held that continued retention of stock-in-trade serves no purpose. The gold was directed to be released on execution of bond and furnishing security, without adjudicating on merits.
Case laws referred:
WP(C) No. 33989 of 2022 (Kerala High Court)
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