Provisional release of seized GST goods must first be sought before the Investigating Officer under the statutory mechanism.

Seized electronic devices and documents under GST are subject to provisional release under Section 67(6) of the Central Goods and Services Tax Act, 2017, on execution of a bond and furnishing security or payment of tax, interest and penalty as prescribed. Because the petitioner had not first approached the Investigating Officer for zimma, the Court directed that the request be made there in the first instance. Direct release by the Court was not granted; the petitioner was required to seek provisional release through the statutory mechanism.

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Issues: Whether the petitioner was entitled to immediate zimma/release of the seized articles, or should first seek provisional release before the Investigating Officer under the applicable GST procedure.

Analysis: The prayer concerned seized electronic devices and documents. The applicable framework relied upon was Section 67(6) of the Central Goods and Services Tax Act, 2017, which permits provisional release of seized goods on execution of bond and furnishing of security or on payment of tax, interest and penalty, as prescribed. In view of that statutory mechanism, and since the petitioner had not first approached the Investigating Officer for zimma, the Court directed that the petitioner apply before the Investigating Officer, who would consider the request in accordance with law.

Conclusion: The petitioner was not granted direct release by the Court and was required to pursue provisional release before the Investigating Officer under Section 67(6) of the Central Goods and Services Tax Act, 2017.

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