GST seizure compliance requires fresh processing under statutory rules, overriding interim release orders inconsistent with prescribed formalities. Directions were issued to ensure compliance with the Supreme Court's judgment on seizure of goods and vehicles under GST. Interim orders allowing release on security, bank guarantee, cash deposit, or indemnity bond are not to be acted upon if they deviate from statutory requirements. Claims must instead be processed afresh strictly under the Act and relevant rules, and assessees must complete the prescribed formalities as mandated by law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST seizure compliance requires fresh processing under statutory rules, overriding interim release orders inconsistent with prescribed formalities.
Directions were issued to ensure compliance with the Supreme Court's judgment on seizure of goods and vehicles under GST. Interim orders allowing release on security, bank guarantee, cash deposit, or indemnity bond are not to be acted upon if they deviate from statutory requirements. Claims must instead be processed afresh strictly under the Act and relevant rules, and assessees must complete the prescribed formalities as mandated by law.
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