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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Seeking directions from the Court that the petitioner shall not ...

Case Laws     GST

September 16, 2021

Seeking directions from the Court that the petitioner shall not be insisted for submitting the Bank guarantee - Admittedly, the petitioner himself applied under Section 67(6) of the Act seeking release of the seized goods vide Annex.10, based on which the order dated 11/5/2021 (Annex.15) was issued and as such passing of the order 11/5/2021 by the respondents also cannot be faulted. - besides the surety bond of the equivalent amount of value of goods by the petitioner, it would be required of the petitioner to furnish security in the form of bank guarantee in terms of Section 67 (6) of the Act and Rule 140 of the Rules for release of the seized goods. - HC

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