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of HC challenged SCN issued under Section 122(1)(xviii) read with Section 35(6) of WBGST/CGST Act, 2017 regarding seizure of goods without recording satisfaction as mandated under Section 67. Petitioner exclusively supplies goods to Ministry of Defence with subsisting work orders for Indian Army. Court directed petitioner may seek goods release by furnishing bank guarantee equivalent to 20% of proposed penalty amount in SCN dated 27th May, 2025. Upon written application with requisite bank guarantee, proper officer must release goods within three working days. Court noted SCN appears issued under Section 122 read with Section 35(6), requiring proceedings under Section 73 or 74. Final decision on SCN restrained without court's leave. Matter listed for July 2025 consideration.
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