https://www.taxtmi.com/caselaws?id=410084 Recovery under the GST detention mechanism cannot be enforced before an assessment order, and adverse material not set out in the original show cause notice cannot be relied on without giving the affected person an opportunity to respond. On that basis, the demand notice was set aside and the matter was remitted for fresh assessment after allowing an additional reply. The court also held that detained vehicles need not remain in custody during the continued proceedings where prolonged detention is unjustified; their release may be ordered on appropriate security. Conditional release was therefore directed against the furnishing of a bank guarantee and bond as specified in the demand notices. en-us Tue, 20 Jul 2021 00:00:00 +0530 Tue, 25 Mar 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410084 Recovery under the GST detention mechanism cannot be enforced before an assessment order, and adverse material not set out in the original show cause notice cannot be relied on without giving the affected person an opportunity to respond. On that basis, the demand notice was set aside and the matter was remitted for fresh assessment after allowing an additional reply. The court also held that detained vehicles need not remain in custody during the continued proceedings where prolonged detention is unjustified; their release may be ordered on appropriate security. Conditional release was therefore directed against the furnishing of a bank guarantee and bond as specified in the demand notices. Case-Laws GST Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410084