https://www.taxtmi.com/caselaws?id=431399 Gujarat HC held that goods detained under sections 129-130 of GST Act must be provisionally released under section 67(6). Court ruled that once confiscation notice in Form MOV-10 is issued under section 130, goods are deemed seized under section 67(2), making section 129 inapplicable. Authorities must mandatorily exercise powers under section 67(6) for provisional release upon execution of bond/security or payment of applicable tax, interest and penalty. HC directed respondent authorities to provisionally release goods and vehicle subject to adjudication proceedings. en-us Thu, 28 Jul 2022 00:00:00 +0530 Fri, 11 Apr 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431399 Gujarat HC held that goods detained under sections 129-130 of GST Act must be provisionally released under section 67(6). Court ruled that once confiscation notice in Form MOV-10 is issued under section 130, goods are deemed seized under section 67(2), making section 129 inapplicable. Authorities must mandatorily exercise powers under section 67(6) for provisional release upon execution of bond/security or payment of applicable tax, interest and penalty. HC directed respondent authorities to provisionally release goods and vehicle subject to adjudication proceedings. Case-Laws GST Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431399