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2020 (8) TMI 569 - HC - GSTConfiscation of Detained and seized goods - section 130 of CGST Act - power of inspection, search and seizure - HELD THAT:- We suggested to Mr. Poddar that his clients should prefer an appropriate application under Section 67(6) of the Act for the provisional release of the goods. Mr. Poddar submits that his clients will prefer an appropriate application for the provisional release of the goods, however, this Court may direct the competent authority to pass an appropriate order on such application at the earliest. Without going into the merits of this case, we dispose of this writ application with the direction that pending the confiscation proceedings, if the writ applicants file an application under Section 67(6) of the Act for provisional release of the goods and the vehicle, if any, then the competent authority shall look into the same at the earliest and pass an appropriate order on such application within a period of fifteen days from the date of receipt of such application. Application disposed off.
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