https://www.taxtmi.com/caselaws?id=416972 The court allowed provisional release of seized oxygen cylinders to the petitioner for transfer to Karnataka upon depositing the required tax amount and furnishing a Bank Guarantee for the penalty. The deposited sum was treated as a pre-deposit pending appeal. The decision balanced the urgency of the Omicron threat with statutory provisions, ensuring compliance with tax and penalty requirements while addressing the immediate need for medical supplies. The order aimed to safeguard revenue interests while facilitating the transfer of essential supplies, striking a balance between public health concerns and legal obligations. en-us Thu, 23 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416972 The court allowed provisional release of seized oxygen cylinders to the petitioner for transfer to Karnataka upon depositing the required tax amount and furnishing a Bank Guarantee for the penalty. The deposited sum was treated as a pre-deposit pending appeal. The decision balanced the urgency of the Omicron threat with statutory provisions, ensuring compliance with tax and penalty requirements while addressing the immediate need for medical supplies. The order aimed to safeguard revenue interests while facilitating the transfer of essential supplies, striking a balance between public health concerns and legal obligations. Case-Laws GST Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416972