HC: Competent authority holds power to release goods provisionally, even during proceedings pendency

Gujarat HC directs Assessee to prefer an application u/s 67(6) for provisional release of goods and vehicle and requires the appropriate authority to pass an appropriate order at earliest; Notes that while Assessee’s goods were seized and detained u/s 67 of CGST Act & SCN was issued u/s 130, the same was yet to be adjudicated; Considers Assessee’s prayer that pending confiscation proceedings, the goods may be ordered to be released as the liability towards tax, penalt...