Court Allows Provisional Release of Confiscated Goods u/r 140(1) CGST 2017, Pending Final Appeal Outcome.

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....Seeking provisional release of confiscated goods alongwith the conveyance - It is directed that if the petitioner fulfills the conditions as laid down under Rule 140(1) of the CGST Rules of 2017, the respondents shall release the goods provisionally subject to the final outcome of the appeal for further proceedings which may be available to the petitioner under the Act - HC....