(1) If any person makes any supply or renders any service in violation of any provision of this Act or any rule made thereunder, then ¹[the Commissioner or Director General or VAT officer empowered by him may, in prescribed manner, detain,] seize and dispose of [such goods, documents or transport] or the goods related to such service.

(2) During the pendency of a proceeding, the Commissioner may, in such manner and in such condition as may be prescribed, order for ad-interim release of any goods seized under subsection (1) to the owner of such goods or his representative.