GST: HC upheld order imposing conditions on release of seized goods & vehicle

State Tax Officer, Bureau of Investigation (North Bengal) Vs Surinder Kumar Kotnala & Ors. (Calcutta High Court) 1. This intra Court appeal is directed against the interim order dated 25th November, 2021 in W.P.A. No.16096 of 2021 filed by the respondent nos.1 and 2 herein. The respondent nos.1 and 2 had challenged an order passed by the Appellate Authority under the provisions of the CGST Act, 2017 dated 15th September, 2021 confirming the order of the adjudicating authority dated 6th May, 2021 in levying tax of Rs.26,45,299/- and penalty of Rs.37,84,829 on the alleged ground that the goo...