Seizure and provisional release under GST must follow statutory procedure, with fresh notices and appeal timelines for affected assessees. Compliance with seizure and provisional release directions under the GST Acts was required in cases where goods and/or vehicles had been detained by enforcement units and later released under interim High Court orders on furnishing of security, bank guarantee or indemnity bond. The Supreme Court in M/s Kay Pan Fragrances Pvt. Ltd. held that release of seized goods must proceed strictly under the statutory mechanism in section 67 and the relevant rules, and that High Court orders inconsistent with those provisions should not be acted upon. The circular also directs fresh notices, communication of the High Court's later judgment, and treatment of limitation for appeals under section 107(1) against orders under section 129(3).