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2018 (5) TMI 1703 - HC - GSTRelease of seized goods - books of account not produced - order passed under Section 67(6) of the GST Act, 2017 - principles of Natural Justice - as submitted that the books of account were produced along with the reply submitted by the petitioner on 25.02.2018 and without taking into account, on surmises and conjuncture, the impugned order dated 04.05.2018 was passed - Held that:- Prima facie, issue requires scrutiny - the respondent-authorities are directed to release the goods which were seized on 25.04.2018 subject to deposit of ₹ 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash or bank guarantee.
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