Section 144A(8) in The Central Goods and Services Tax Rules, 2017
(8)Where an appeal has been filed by the person under the provisions of sub-section (1) read with subsection (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under this rule shall be deemed to be stayed:Provided that this sub-rule shall not be applicable in respect of goods of perishable or hazardous nature.]
