https://www.taxtmi.com/caselaws?id=371526 Where seized goods were transported under invoices, the release provision applicable to the owner of the goods applied because the selling dealer's sale had not attained finality and ownership had not passed. On that basis, release could be secured by deposit of tax and penalty or by furnishing the required security and indemnity bond. The existence of a separate penalty order did not control the release question, as that order was independently challengeable and did not alter the statutory basis for release of the goods. en-us Mon, 26 Nov 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371526 Where seized goods were transported under invoices, the release provision applicable to the owner of the goods applied because the selling dealer's sale had not attained finality and ownership had not passed. On that basis, release could be secured by deposit of tax and penalty or by furnishing the required security and indemnity bond. The existence of a separate penalty order did not control the release question, as that order was independently challengeable and did not alter the statutory basis for release of the goods. Case-Laws GST Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371526