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2021 (9) TMI 726 - HC - GSTSeeking directions from the Court that the petitioner shall not be insisted for submitting the Bank guarantee - search warrant and search proceedings carried out without jurisdiction - bogus firm and supply of fake invoices without supplying the raw material physically - release of goods on provisional basis, upon execution of a bond and furnishing of a security - Section 67(6) of the Central Goods & Services Tax Act, 2017 read with Rule 140 of the Central Goods & Services Tax Rules, 2017 - HELD THAT:- Qua the nature of interim order passed by the High Court therein, the Court required that the assessee must take recourse to the mechanism provided under the Act and the Rules for release on provisional basis upon execution of bond and furnishing of a security in such manner and of such quantum as has been prescribed and it was ordered that the orders passed by the High Court which are contrary to the statutory provisions shall not be given effect to by the authorities. 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. The order dated 21/5/2021 is modified to the extent that 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 - the application filed by the respondents under Article 226(3) of the Constitution is allowed.
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