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Mere pendency of an appeal cannot be the basis for a direction to release the goods without any security, since the non payment of the security in respect of the goods can independently lead to a confiscation of the goods under Section 130 of the CGST Act.

Goods in Transit — Aggrieved by the order of penalty, the petitioner preferred an appeal. 10% of the disputed tax was also paid as a condition for maintaining the appeal. The petitioner submitted that, the goods that were the subject matter of the penalty order, are still in the custody of the department and the petitioner has not cleared the same by furnishing any security. There is a further prayer therefore, for release of the goods pending disposal of the appeal by the 2nd respondent. Mere pendency of an appeal cannot be the basis for a direction to release the goods without any security, since the non-payment of the security in respect of the goods can independently lead to a confiscation of the goods under Section 130 of the CGST Act. Writ petition disposed of. — Smeara Enterprises Vs. State Tax Officer [2019] 17 TAXLOK.COM 111 (Kerala)