https://www.taxtmi.com/caselaws?id=296670 Where an effective statutory appeal is available under the Rajasthan GST Act, the writ court declined to examine the merits and directed the petitioners to pursue that appellate remedy. At the same time, applying Rule 140 of the CGST Rules, the Court ordered provisional release of seized goods and the vehicle on furnishing a bank guarantee covering the prescribed value and tax-related amounts. Coercive confiscation action was restrained until disposal of the appeal, thereby preserving the statutory process while granting interim protection. en-us Thu, 31 Oct 2019 00:00:00 +0530 Mon, 02 Aug 2021 09:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296670 Where an effective statutory appeal is available under the Rajasthan GST Act, the writ court declined to examine the merits and directed the petitioners to pursue that appellate remedy. At the same time, applying Rule 140 of the CGST Rules, the Court ordered provisional release of seized goods and the vehicle on furnishing a bank guarantee covering the prescribed value and tax-related amounts. Coercive confiscation action was restrained until disposal of the appeal, thereby preserving the statutory process while granting interim protection. Case-Laws GST Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296670