https://www.taxtmi.com/caselaws?id=406157 Intercepted goods accompanied by an e-way bill and tax invoice were directed to be released when the revenue interest was already substantially secured by the penalty deposit and part-payment of tax. The HC treated the remaining tax demand as a further condition for provisional release and permitted the petitioner to deposit the balance 70% in cash before release of the detained goods and vehicle. The operative principle is that, where compliance documents are produced and the revenue is adequately protected by prior deposits, provisional release may be ordered on payment of the remaining demand. en-us Wed, 24 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406157 Intercepted goods accompanied by an e-way bill and tax invoice were directed to be released when the revenue interest was already substantially secured by the penalty deposit and part-payment of tax. The HC treated the remaining tax demand as a further condition for provisional release and permitted the petitioner to deposit the balance 70% in cash before release of the detained goods and vehicle. The operative principle is that, where compliance documents are produced and the revenue is adequately protected by prior deposits, provisional release may be ordered on payment of the remaining demand. Case-Laws GST Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406157