Detained goods can be provisionally released under GST Act 2017 Section 129(1)(c) and Rule 140 on bond, bank guarantee.

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....The HC held that u/s 129(1)(c) of the GST Act, 2017 read with Rule 140, detained goods can be provisionally released upon executing a bond in Form GST MOV-08 and furnishing a bank guarantee equivalent to the applicable tax, interest and penalty. The petitioner was directed to take steps accordingly and approach the Appellate Authority u/s 107.....