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2020 (10) TMI 998

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..... (APPEALS) This appeal has been filed before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter also referred to as "the CGST Act") by M/s Singhal's Fiexipack, Plot No. E39A, RIICO Industrial Area, Bassi (Extn.), Bassi, Jaipur (Rajasthan) (hereinafter also referred to as "the appellant") against the Provisional Release Order issued under C.No. .....

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..... xtn.), Bassi. Jaipur (Rajasthan) (hereinafter also referred to as "the appellant") holding GSTlN:08ACTFS7261AIZU are engaged in manufacturing of Flexible Packaging  Material, Plastic Printed & Laminated Rolls & Plastic Printed Pouches. 2.2 A search operation was conducted on 10.11.2017 by the officers of Jaipur Zonal Unit of the Directorate General of GST Intelligence (DGGI), Jaipur at the f .....

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..... 3.  Being aggrieved  with the Provisional Release  Order No. C. No.IV(6)138/AE/JPR/2017/1484 dated 29.11.2017 and conditions imposed by the Additional Commissioner, Central Goods and Service Tax & Central Excise, Jaipur, the appellant has filed the appeal inter-alia on the following grounds which may be summarized as under: 3.1 The amount of Bank Guarantee was determined as equival .....

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..... process as per letter C.No. DGGSTI/JZU/INT/CE/02/2017/3256 dated 22.07.2019 received from Joint Director, DGGI, Jaipur and appeal has been filed only against the conditions imposed for provisional release. The various courts order submitted by the appellant is not squarely covered in the instant matter. Hence I do not  find any interference in the impugned order. 6, The Provisional Release O .....

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