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    <title>GIST OF RECENT PRONOUNCEMENTS ON GST (PART-IV)</title>
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    <description>Courts have provided interlocutory and corrective reliefs addressing GST transitional treatment, administrative access, tender compliance and detention/seizure procedures. Remedial directions included remanding pre GST contract disputes for reconsideration, ordering issuance of GST portal credentials for migration, granting interim non payment relief for imports under Advance Authorizations subject to undertakings, and releasing detained goods or vehicles on bond or payment where detaining authorities lacked jurisdiction or failed to afford hearing. Courts emphasized that classification and valuation disputes lie with assessing officers and directed expeditious resolution of penalty proceedings.</description>
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