Shanti Prime Publication Pvt. Ltd.
Section 67(6) of CGST Act, 2017—Release of seized goods—books of account not produced - order passed under Section 67(6) of the GST Act, 2017—as submitted that the books of account were produced along with the reply submitted by the petitioner on 25.02.2018 and without taking into account, on surmises and conjuncture, the impugned order dated 04.05.2018 was passed - Held that:- Prima facie, issue requires scrutiny - the respondent-authorities are directed to release the goods which were seized on 25.04.2018 subject to deposit of 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash or bank guarantee. J.V.D. Cera Coating And Colours (P) Ltd. Vs. State of U.P.  2 TAXLOK.COM 135 (Allahabad)