HC: Disposes writ, Directs filing of application under Section 76(2) to release seized goods

Nov 08,2019

Gujarat HC disposes of writ with a liberty to the writ applicant to make appropriate application under section 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security; Observes that the authorities have affixed a seal on the petitioner’s warehouse restraining the assessee from removing the goods or any other articles like books of accounts etc. from the premises; Notes Revenue’s plea that secti...


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