2023 (9) TMI 1659

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..... ts therefore indicate that the premises have been desealed and the stock lying therein have been handed over for safe custody to the petitioner. Looking to the averments made, the issue no longer survives. Petition is therefore disposed of.
HONOURABLE MR. JUSTICE BIREN VAISHNAV AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA MR MOHAMMADIRFAN M SHAIKH (11921) MR VARIS V ISANI(3858) For the Petition .....

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..... ed person present during the course of the drawing of panchnama/GST- INS-02 dated 18.01.2021." 3. Even perusing the reply further, it is borne out that in paragraph 14.4 the respondent has stated as under: "14.4 I do not afford any comments with reference to contentions raised in paragraph 3.3, in response to contentions raised in paragraph-3.4, It is most humbly submitted that sealing of the .....

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..... handed over for safe custody to the petitioner. The petitioner was subsequently also informed that they had the option to get the seized goods provisionally released after following the procedure as prescribed under Section 67 of the CGST Act, 2017. (Copy of letter dated 11.02.2021 is enclosed as Annexure-II). Furthermore, Show cause Notice was issued by the Assistant Commissioner, Central GST .....

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