The Karnataka High Court has ruled that seized hazardous goods can be sold if the owner does not pursue appellate remedies after due notice. This decision clarifies the procedures under the KSGST and CGST Acts.
Karnataka HC Directs Sale of Seized Goods Under KSGST Act
The Karnataka High Court has directed GST authorities to proceed with the sale of seized hazardous goods under section 129(6) of the KSGST/CGST Act. This ruling is contingent upon the owner's failure to avail the appellate remedies after proper notice is provided.
The court underscored the importance of compliance with statutory provisions, mandating that owners of seized goods must be duly notified and that a copy of such notice be served to the consignor. If the owner does not respond or seek appeal, the authorities are authorized to dispose of the goods accordingly.
This ruling clarifies procedural concerns for tax practitioners and businesses dealing with hazardous goods. It emphasizes the need for prompt action on part of owners facing seizure, highlighting the court's position on facilitating timely resolutions in tax disputes.
Citations
- State of Karnataka v. Various Owners (2026) KSGST 30
