https://www.taxtmi.com/caselaws?id=312320 The dominant issue was whether goods detained under GST proceedings could be released pending adjudication upon partial cash deposit and security for the balance demand of tax, penalty and fine. Exercising writ jurisdiction to balance revenue protection with avoidance of undue hardship, the HC held that provisional release was permissible on furnishing adequate safeguards. The petitioner was directed to deposit Rs. 4 lakh in cash and furnish a bank guarantee for the remaining amount comprised in the total demand of Rs. 19,42,692 reflected in the relevant detention order, whereupon the authorities were directed to provisionally release the goods within 10 days; the petition was disposed of accordingly. en-us Fri, 11 Aug 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312320 The dominant issue was whether goods detained under GST proceedings could be released pending adjudication upon partial cash deposit and security for the balance demand of tax, penalty and fine. Exercising writ jurisdiction to balance revenue protection with avoidance of undue hardship, the HC held that provisional release was permissible on furnishing adequate safeguards. The petitioner was directed to deposit Rs. 4 lakh in cash and furnish a bank guarantee for the remaining amount comprised in the total demand of Rs. 19,42,692 reflected in the relevant detention order, whereupon the authorities were directed to provisionally release the goods within 10 days; the petition was disposed of accordingly. Case-Laws GST Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312320