Rule 140 – Rules – Inspection, Search and Seizure – Central Goods and Services Tax Rules, 2017 – Rule 140 – Bond and security for release of seized goods.- 140. (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this
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