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When the appeal is pending against the main order, the petitioner could not have filed Writ petition for release of goods which are subject matter of appeal. Section 129 and 130 of the Act provides for release of goods on payment of fine.

Shanti Prime Publication Pvt. Ltd.

Search & Seizure — When appeal is pending against the main order, the petitioner could not have filed writ petition for release of goods which are subject matter of appeal. Section 129 and 130 of the Act provides for release of goods on payment of fine. — Kalebudde Logistics Vs. The Commercial Tax Officer (Enforcement 14) , Special Secretary Office of The GST Council And Others [2019] 13 TAXLOK.COM 059 (Karnataka)

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