Where search and seizure under Section 67(2) of the CGST Act had culminated in issuance of notice under Section 74 and the petitioners had statutory remedies including participation in adjudication and provisional release of goods under Section 67(6) read with Rule 140(1) – Ankit Dubey Vs. Prinicipal Commissioner of Central Goods and Service Tax CGST Bhopal GST Bhawan and Ors. – Madhya Pradesh High Court