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2020 (1) TMI 704 - HC - GSTRelease of seized goods on provisional basis - Rule 140 of the Central Goods and Services Rules, 2017 - power of proper officer to release the goods provisionally - HELD THAT:- In case the petitioner files an application before the respondent no. 3 within three weeks from today indicating therein that he is ready to comply with the Requirement of Rule 140, the respondent no. 3 shall pass appropriate orders thereon within a further period of one week - In case the petitioner fulfils the requirement of Rule 140 together with its explanation, he shall release his vehicle along with the goods.
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