Shanti Prime Publication Pvt. Ltd.
Job Work — 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 forthwith allow provisional release of the goods seized under the seizure memos upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. The petition allowed directing the respondents to forthwith provisionally release the seized goods of the petitioner under sub-section (6) of section 67 of the CGST 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. — Palak Designer Diamond Jewllery Vs. Union of India  8 TAXLOK.COM 047 (Gujarat)