https://www.taxtmi.com/caselaws?id=436466 Provisional release of seized goods was made conditional on the petitioner furnishing a bank guarantee equal to the tax and penalty demand quantified in the MOV-11 order. The Court noted that the MOV-11 assessment had already been finalised and that a statutory appeal to the First Appellate Authority remained available. On that basis, the competent authority was directed to release the goods provisionally upon deposit of the bank guarantee, without adjudicating the merits of the demand. en-us Fri, 24 Feb 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436466 Provisional release of seized goods was made conditional on the petitioner furnishing a bank guarantee equal to the tax and penalty demand quantified in the MOV-11 order. The Court noted that the MOV-11 assessment had already been finalised and that a statutory appeal to the First Appellate Authority remained available. On that basis, the competent authority was directed to release the goods provisionally upon deposit of the bank guarantee, without adjudicating the merits of the demand. Case-Laws GST Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436466