2023 (9) TMI 129

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....P. No. 18763 of 2023 - -<br>GST<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.Manoharan Sundaram For the Respondents : Mr.Rajnish Pathiyil Senior Panel Counsel ORDER The petitioner has challenged the impugned order of seizure in Form GST INS-02 and consequential Prohibition Order in Form GST INS-03 and mahazar seizing the records of goods all dated 30.05.2023. 2. It is the case....

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....dated 30.06.2023, the third respondent have issued a notice on 11.07.2023. The petitioner has been now asked to submit copies of stock register, purchase and sale bills for the period from 01.07.2017 to 30.05.2023. 4. The learned Senior Panel Counsel for the respondents submits that till date, the petitioner has not furnished any of the documents. Hence, the question of allowing the petitioner to....

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....ner and for such quantum of tax, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be in terms of Section 67(6) of the CGST Act, 2017. 7. That apart, the learned Senior Panel Counsel for the respondents would submit that in terms of Rule 140(1) of the CGST Rules, 2017 also, the petitioner can seek release of the goods subject to the petitioner com....