HC : Allows provisional release of detained goods on furnishing of bond and bank guarantee

Gujarat HC directs Revenue to provisionally release seized goods of the petitioner in terms of sub-section (6) of Section 67 of CGST Act, upon executing a bond in FORM GST INS-04 for the total value of the seized goods, and furnishing a bank guarantee of Rs. 50 lakhs; Notes petitioner’s plea that being a job worker he was not responsible for payment of GST on the value of supply of goods and that it was liable to pay GST only on job work charge...