As the goods seized are perishable in nature, we direct the authority concerned to look into the application and pass appropriate order
Section 67 of the CGST Act, 2017 — Search & Seizure – The petitioner challenged (i) Order of seizure in Form GST INS-02 (ii) Order of prohibition in Form GST INS-03 and (iii) Intimation of payment made voluntarily or made against the Show Cause Notice of Statement in Form GST DRC-03. The petitioner submitted that the entire action of the authorities is not in accordance with law and the goods which are perishable in nature should be released at the earliest. The court observed that an application dated 29th September, 2020 was preferred by the petitioner addressed to respondent under Section 67(6) for provisional release of 7312 bags weighing 252,120 kg.
Held that:- The Hon’ble High Court while holding the goods seized are perishable in nature directed the authority concerned to look into the application dated 29th September, 2020 and pass appropriate order within a period of one week in accordance with law.