The ruling in brief
Where ownership of seized perishable goods was not established, claimant could not seek release as owner but may seek release under alternate statutory mechanism; compelling claimant to participate in auction was unsustainable
Provisions considered
Section 129 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 144A of Central Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.