CASE LAW
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Authority |
One liner |
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2025(02)LCX0302 Kerala High Court Ashok Parasuram Uthale |
When proceeding u/s 130 of GST Act has already been initiated by the issuance of notice, question of release of goods Section 67(6) will not arise with liberty granted to assessee to have recourse to Section 130 (2). |
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2024(03)LCX0176 Calcutta High Court Kanak Timber House |
Assessee should approached the revenue under Section 67(6) of the GST Act for release of Goods |