Provisional Release Granted: Tax Payment and Bond Required for Seized Goods Under CGST Section 67(6)

SC granted provisional release of seized goods and conveyance under Section 67(6) of CGST Act, 2017, subject to specific conditions. Petitioner must deposit requisite tax, penalties, and furnish bonds. Respondent authority restrained from further action until final case disposal. Compliance with court-specified conditions mandates immediate release of goods and vehicle.

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Issues involved: Seizure of goods and conveyance by respondent authority; Provisional release under Section 67(6) of the Central Goods and Service Tax Act, 2017; Compliance with conditions for release.

Seizure of Goods and Conveyance: The petitioner's conveyance with goods was intercepted and seized by the respondent authority. The petitioner raised objections and requested provisional release u/s 67(6) of the CGST Act, 2017, but the goods were not released. The petitioner filed the present petition seeking relief.

Provisional Release: The petitioner's counsel cited previous court orders granting interim relief for similar matters. The court directed provisional release of goods and conveyance upon compliance with specified conditions: depositing tax, penalty, and fine amounts, furnishing bonds for goods, and restraining the respondent authority from taking further action u/s 130 of the CGST Act until final disposal of the petition.

Compliance with Conditions: The court ordered that upon meeting the conditions, the goods and vehicle would be released immediately. Failure to comply with any condition would result in the interim relief being revoked. The petition was to be listed with another related case, and direct service was permitted.

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