SC: Requires strict compliance with Sec 67 procedure for seized goods release, modifies HC orders

SC directs that HCs shall relegate assessees before appropriate authority to comply with procedure prescribed u/s 67 of CGST Act and relevant Rule for release of seized goods on provisional basis; Notes that Sec 67 along with relevant rules provides mechanism for provisional release of goods upon execution of bond and furnishing of security or on payment of applicable taxes, interest and penalties; Takes note of various HC orders wherein HC had directed the State to release t...