https://www.taxtmi.com/caselaws?id=371297 In GST detention proceedings, non-production of goods under Rule 140(2) does not independently justify penalty where tax and penalty are secured by bank guarantee and equivalent security. Rule 140(2) governs provisional release, while production of goods is relevant to confiscation proceedings; confiscation does not automatically follow detention under Section 129. Where the statutory appellate remedy is available, writ jurisdiction may be declined, even while the position on security and non-production of goods is clarified. en-us Thu, 08 Nov 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371297 In GST detention proceedings, non-production of goods under Rule 140(2) does not independently justify penalty where tax and penalty are secured by bank guarantee and equivalent security. Rule 140(2) governs provisional release, while production of goods is relevant to confiscation proceedings; confiscation does not automatically follow detention under Section 129. Where the statutory appellate remedy is available, writ jurisdiction may be declined, even while the position on security and non-production of goods is clarified. Case-Laws GST Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371297