{"id":71870,"date":"2025-06-24T08:25:58","date_gmt":"2025-06-24T02:55:58","guid":{"rendered":""},"modified":"2025-06-24T08:25:58","modified_gmt":"2025-06-24T02:55:58","slug":"petitioner-may-secure-goods-release-with-bank-guarantee-worth-20-of-proposed-penalty-under-section-122-wbgst-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71870","title":{"rendered":"Petitioner may secure goods release with bank guarantee worth 20% of proposed penalty under Section 122 WBGST\/CGST Act"},"content":{"rendered":"<p>Petitioner may secure goods release with bank guarantee worth 20% of proposed penalty under Section 122 WBGST\/CGST Act<br \/>Case-Laws<br \/>GST<br \/>HC challenged SCN issued under Section 122(1)(xviii) read with Section 35(6) of WBGST\/CGST Act, 2017 regarding seizure of goods without recording satisfaction as mandated under Section 67. Petitioner exclusively supplies goods to Ministry of Defence with subsisting work orders for Indian Army. Court directed petitioner may seek goods release by furnishing <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89760\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner may secure goods release with bank guarantee worth 20% of proposed penalty under Section 122 WBGST\/CGST ActCase-LawsGSTHC challenged SCN issued under Section 122(1)(xviii) read with Section 35(6) of WBGST\/CGST Act, 2017 regarding seizure of goo<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71870","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71870","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71870"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71870\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}