This instruction conveys the binding judgment of the Hon’ble Supreme Court concerning release of goods seized under GST. The Court held that any High Court order directing release of seized goods on terms contrary to Section 67 of the CGST Act read with Rule 140 of the CGST Rules shall not be acted upon by tax authorities. Competent authorities must require assessees to strictly comply with statutory conditions relating to bond and security for release of goods. High Court orders deviating from the statute are deemed modified or set aside to that extent. The ruling applies uniformly to all identical or similar pending and future cases. Field formations are directed to follow this ratio and bring it to the notice of courts wherever required.