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    <title>2020 (1) TMI 704 - ALLAHABAD HIGH COURT</title>
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    <description>The Allahabad High Court, in a case concerning the release of seized goods under Rule 140 of the Central Goods and Services Rules, 2017, directed that the petitioner could obtain provisional release of the goods upon complying with the requirements of Rule 140. The Court ordered the proper officer to make a decision within a specified timeframe upon the petitioner&#039;s application and compliance with the rule, emphasizing the significance of procedural adherence for the provisional release of seized goods under the GST regime.</description>
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