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2022 (4) TMI 978 - HC - GSTProvisional release of goods along with conveyance - Seeking direction to first respondent to accept the bank guarantee equivalent to the disputed penalty - Section 129(1)(c) of the CGST Act, 2017 - HELD THAT:- This Court permits the petitioner to obtain and annex the bank guarantee within a period of one week from the date of receipt of a copy of this order along with the application/representation. If such bank guarantee and application is made, the respondents are directed to release the detained goods to the petitioner within a period of one week thereafter. Petition disposed off.
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