https://www.taxtmi.com/caselaws?id=791372 Seized electronic devices and documents under GST are subject to provisional release under Section 67(6) of the Central Goods and Services Tax Act, 2017, on execution of a bond and furnishing security or payment of tax, interest and penalty as prescribed. Because the petitioner had not first approached the Investigating Officer for zimma, the Court directed that the request be made there in the first instance. Direct release by the Court was not granted; the petitioner was required to seek provisional release through the statutory mechanism. en-us Thu, 07 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791372 Seized electronic devices and documents under GST are subject to provisional release under Section 67(6) of the Central Goods and Services Tax Act, 2017, on execution of a bond and furnishing security or payment of tax, interest and penalty as prescribed. Because the petitioner had not first approached the Investigating Officer for zimma, the Court directed that the request be made there in the first instance. Direct release by the Court was not granted; the petitioner was required to seek provisional release through the statutory mechanism. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791372