https://www.taxtmi.com/caselaws?id=796836 Provisional release of goods seized under Section 67(6) operates independently of tax determination and payment under Section 74A(9); the provisions address separate statutory fields. A constitutional challenge requires a demonstrated infringement of a constitutional mandate. Where a show-cause notice is challenged without such infringement, the noticee may submit a reply and seek discontinuance of the proceedings rather than obtain writ interference. The writ petition was disposed of with liberty to respond to the show-cause notice. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796836 Provisional release of goods seized under Section 67(6) operates independently of tax determination and payment under Section 74A(9); the provisions address separate statutory fields. A constitutional challenge requires a demonstrated infringement of a constitutional mandate. Where a show-cause notice is challenged without such infringement, the noticee may submit a reply and seek discontinuance of the proceedings rather than obtain writ interference. The writ petition was disposed of with liberty to respond to the show-cause notice. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796836