The Special Leave Petition is dismissed
Section 67(6) of CGST Act, 2017—Provisional Release — The petitioner challenged the validity of the seizure orders dated 11/12.1.2018 and 14/15.3.2018 and sought a direction to the respondent to allow provisional release of the goods seized. The Hon’ble High Court directing the respondents to provisionally release the seized goods of the petitioner under sub-section (6) of section 67 of the Act, upon the petitioner executing a bond in FORM GST INS-04 for the total value of the seized goods, and furnishing a bank guarantee of Rs.50 lakhs. The department challenged the order by filing SLP. The Hon’ble Supreme court condoned the delay and dismissed the SLP.
The Special Leave Petition is dismissed
Section 67(6) of CGST Act, 2017—Provisional Release — The petitioner challenged the validity of the seizure orders dated 11/12.1.2018 and 14/15.3.2018 and sought a direction to the respondent to allow provisional release of the goods seized. The Hon’ble High Court directing the respondents to provisionally release the seized goods of the petitioner under sub-section (6) of section 67 of the Act, upon the petitioner executing a bond in FORM GST INS-04 for the total value of the seized goods, and furnishing a bank guarantee of Rs.50 lakhs. The department challenged the order by filing SLP. The Hon’ble Supreme court condoned the delay and dismissed the SLP.