2020 (10) TMI 1131

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..... (6) of the Central Goods and Services Act, 2017 for provisional release of 7312 bags weighing 252,120 kg - At this point of time, we are not inclined to go into the issue with regard to the legality and validity of the action initiated by the authority under the provisions of the Act. Having regard to the fact that the goods seized are perishable in nature, the authority concerned are directed .....

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..... i) Intimation of payment made voluntarily or made agianst the Show Cause Notice of Statement in Form GST DRC-03. Dr. Poddar would submit that the entire action of the authorities is not in accordance with law and the goods which are perishable in nature should be released at the earliest. 3. We take notice of the fact that an application dated 29th September, 2020 has been preferred by the writ .....

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