https://www.taxtmi.com/caselaws?id=419312 The HC directed GST authorities to release detained cumin seeds and transport vehicle upon the petitioner providing a bank guarantee of Rs. 3.75 lacs (covering potential tax of Rs. 1.24 lacs plus maximum 200% penalty) and a bond for the full value of goods (Rs. 24.84 lacs). The court reasoned that continuing detention served no purpose as long as tax liability was secured, especially considering the perishable nature of the goods. The authorities retained the right to conduct assessment after proper notification, with the petitioner's final liability subject to appeal rights. en-us Fri, 11 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419312 The HC directed GST authorities to release detained cumin seeds and transport vehicle upon the petitioner providing a bank guarantee of Rs. 3.75 lacs (covering potential tax of Rs. 1.24 lacs plus maximum 200% penalty) and a bond for the full value of goods (Rs. 24.84 lacs). The court reasoned that continuing detention served no purpose as long as tax liability was secured, especially considering the perishable nature of the goods. The authorities retained the right to conduct assessment after proper notification, with the petitioner's final liability subject to appeal rights. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419312