2021 (5) TMI 497

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..... under Section 67(6) of the GST Act on 30.04.2021. It is stated that by a communication dated 03.05.2021, the authority declined the provisional release of goods. Let Notice be issued making it returnable on 20.05.2021. - R/SPECIALCIVILAPPLICATIONNO. 7443 of 2021 - - - Dated:- 13-5-2021 - HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI UCHITN SHETH (7336) FOR THE PETITIONER ORDER .....

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..... t authority, the authority proceeded to issue confiscation notice under Section 130 of the GST Act. It is stated by the learned advocate for the petitioner that the petitioner approached the authorities for provisional release of goods under Section 67(6) of the GST Act on 30.04.2021. It is stated that by a communication dated 03.05.2021, the authority declined the provisional release of goods. .....

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