Provisional Release of Confiscated Goods and Vehicle Under GST Act: Sections 67(2), 67(6), 129, and 130 Explained.

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....Seeking provisional release of detained goods alongwith vehicle - when the goods are in transit and are to be confiscated they are required to be seized for the purpose of invocation of section 130 of the GST Act. Therefore, in such circumstances, provisions of section 67(2) of the GST Act comes into play and seizure of goods under section 129 then becomes seizure u/s 67 of the GST Act so as to confiscate the same u/s 130 of the GST Act. - Once the goods are to be treated as seized u/s 67(2) of the GST Act, the same would be liable to be provisionally released u/s 67(6) - HC....