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2023 (9) TMI 129 - MADRAS HIGH COURTSeeking provisional release of seized goods - It is the case of the petitioner that the petitioner's business has come to a standstill pursuant to the impugned proceedings and therefore, the petitioner seeks for intervention - HELD THAT:- The Counter Affidavit filed by the respondents seems to indicate that the petitioner has not maintained proper records from the date of purchase made after GST came into force on 01.07.2017. The petitioner has also not produced the documents that would be required for deciding the issue one way or the other. Considering the above, Court is inclined to dispose this writ petition by directing the respondents to issue appropriate notice to the petitioner to furnish such security as may be required to secure the interest of the revenue in accordance with Section 67(6) of the CGST Act read with Rule 140 of the CGST Rules, 2017. Petition disposed off.
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