TMI Blog2023 (9) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 18763 of 2023 - - - GST - Seeking 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prohibition Order in Form GST INS-03 and mahazar seizing the records of goods all dated 30.05.2023. 2. 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. 3. At the time of admission of this writ petition, this Court had directed the petitioner to approach the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that till date, the petitioner has not furnished any of the documents. Hence, the question of allowing the petitioner to release the goods did not arise. It is submitted that the first respondent has also sent another letter dated 12.07.2023 wherein, the first respondent had reminded the petitioner regarding failure to produce the stock book but has merely produced three sheets of papers conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in terms of Rule 140(1) of the CGST Rules, 2017 also, the petitioner can seek release of the goods subject to the petitioner complying with the above requirements. However, the petitioner has not come forward to furnish the security. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Panel Counsel for the respondents. 9. The Counter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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