https://www.taxtmi.com/caselaws?id=389212 Section 67 of the CGST Act was treated as a complete code for inspection, seizure, provisional release, and disposal of seized goods, so writ courts should not bypass the statutory mechanism by directing release contrary to the Act and Rules. Provisional release must follow the prescribed conditions, including bond and security or payment of tax, interest, and penalty, and perishable or hazardous goods must be dealt with under the special statutory procedure. Orders inconsistent with this framework were not to be given effect, and the competent authority was required to process release claims afresh strictly in accordance with the statute. en-us Fri, 22 Nov 2019 00:00:00 +0530 Thu, 04 Jun 2026 16:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389212 Section 67 of the CGST Act was treated as a complete code for inspection, seizure, provisional release, and disposal of seized goods, so writ courts should not bypass the statutory mechanism by directing release contrary to the Act and Rules. Provisional release must follow the prescribed conditions, including bond and security or payment of tax, interest, and penalty, and perishable or hazardous goods must be dealt with under the special statutory procedure. Orders inconsistent with this framework were not to be given effect, and the competent authority was required to process release claims afresh strictly in accordance with the statute. Case-Laws GST Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389212