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2024 (3) TMI 680 - HC - GSTSearch and seizure - Challenge to order of prohibition dated 25th March, 2023 issued under Section 67(2) of the CGST/WBGST Act, 2017 - HELD THAT:- Admittedly in this case it is noticed that a prohibitory order has been passed by invoking the first proviso to Section 67(2) of the GST Act. Admittedly, the assessee has not approached the respondent no. 1 for release of goods under Section 67(6) of the GST Act and the Hon’ble Supreme Court in the case of THE STATE OF UTTAR PRADESH & ORS. VERSUS M/S KAY PAN FRAGRANCE PVT. LTD. [2019 (12) TMI 95 - SUPREME COURT] has clearly highlighted that the assessee in order to seek release of the goods must invoke the provisions of the GST Act to seek release of the goods. Insofar as the judgment delivered in the case of BEST CROP SCIENCE PVT. LTD. VERSUS SUPERINTENDENT, CGST, DELHI WEST AND ORS. [2023 (9) TMI 996 - DELHI HIGH COURT], it is found that the Hon’ble Delhi High Court taking note of the provisions of Section 67(7) of the GST Act has observed that the prohibitory order cannot be permitted to continue indefinitely. In this case it may be relevant to consider that the assessee has not approached the respondents under Section 67(6) of the GST Act and as such, there is no reason for this Court to interfere at this stage save and except, if any application is made by the assessee with the respondent no. 1 in terms of Section 67(6) of the GST Act, the same shall be considered in accordance with law. The writ petition is disposed off.
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