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No case is, therefore, made out for review of the aforesaid judgment and order. The application, therefore, fails and is summarily rejected.

Shanti Prime Publication Pvt. Ltd.

Release of detained goods — The Court had directed the respondents to forthwith provisionally release the seized goods upon executing a bond in form GST INS-04 for the total value of the seized goods and furnishing a bank guarantee. Applicant sought review of the judgment that while the total tax demand was of Rs. 13,03,57,862/-, only Rs. 46,75,791/- has been secured by the Court and no suitable directions have been issued to secure the remaining tax demand. Review application rejected. — Commissioner of Central GST And Exicise Vs. Palak Designer Diamond Jewllery [2019] 11 TAXLOK.COM 053 (Gujarat)

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