Release of seized goods on payment under GST provisions, with rights expressly kept open

Seized goods were directed to be released on payment of the due amount under the applicable GST provisions, without prejudice to the petitioners' rights. The Court also called for a counter affidavit and rejoinder, indicating that compliance with the specified statutory payment requirement would enable release of the goods while leaving the underlying dispute open.

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Issues: Whether the seized goods could be released upon payment of the due amount under the impugned order in accordance with the governing GST provisions.

Outcome: The Court directed filing of counter affidavit and rejoinder, and indicated that on payment of the due amount in terms of the specified GST provisions, the seized goods shall be released without prejudice to the petitioners' rights.

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