https://www.taxtmi.com/caselaws?id=773549 The HC found procedural irregularities in seizure operations under WBGST/CGST Act, 2017, where the proper officer failed to record satisfaction or reasons as required under Section 67. The Court held that the show cause notice under Section 122 was premature, as Section 35(6) mandates proceedings under Sections 73 or 74 following search and seizure. The Court restrained final communication of the penalty decision without court leave and permitted conditional release of seized goods upon furnishing bank guarantee of 20% of proposed penalty amount, considering the petitioner's defence supply obligations and public interest. en-us Thu, 19 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773549 The HC found procedural irregularities in seizure operations under WBGST/CGST Act, 2017, where the proper officer failed to record satisfaction or reasons as required under Section 67. The Court held that the show cause notice under Section 122 was premature, as Section 35(6) mandates proceedings under Sections 73 or 74 following search and seizure. The Court restrained final communication of the penalty decision without court leave and permitted conditional release of seized goods upon furnishing bank guarantee of 20% of proposed penalty amount, considering the petitioner's defence supply obligations and public interest. Case-Laws GST Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773549