https://www.taxtmi.com/caselaws?id=392665 Article 226 relief against GST seizure was discussed in the context of an enquiry that disclosed declared and undeclared godowns, stock found at the undeclared premises, and other material supporting search and seizure under section 67(2) of the Uttar Pradesh GST Act read with rule 139(1). The text notes that the petitioner did not comply with the statutory conditions for provisional release under section 67(6), as no bond, security, tax, interest, or penalty was deposited and the petitioner did not effectively respond to notices and summonses. On that basis, discretionary writ relief was declined and the challenge to seizure and request for release failed. en-us Mon, 24 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392665 Article 226 relief against GST seizure was discussed in the context of an enquiry that disclosed declared and undeclared godowns, stock found at the undeclared premises, and other material supporting search and seizure under section 67(2) of the Uttar Pradesh GST Act read with rule 139(1). The text notes that the petitioner did not comply with the statutory conditions for provisional release under section 67(6), as no bond, security, tax, interest, or penalty was deposited and the petitioner did not effectively respond to notices and summonses. On that basis, discretionary writ relief was declined and the challenge to seizure and request for release failed. Case-Laws GST Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392665