2018 (3) TMI 678 - HC - GST

Seizure order passed by Proper Officer u/s 129 of UPGST Act, 2017 - Held that - on perusal of Section 129, it is found that the petitioner can get its goods released by resorting to any of the three modes mentioned in Sub-section 1(a) to (c) thereof, meaning thereby, it can also furnish a security equivalent to the amount payable under Clause (a) or Clause (b) in such form and manner as may be prescribed including Sub-section 6 of Section 67 by virtue of Section 2 of Section 129 - it would be appropriate for the petitioners herein to approach the proper officer under the said provisions, who shall look into the matter and take such decision as is appropriate and accordance with law - petition disposed off.

Summary

The Allahabad High Court disposed of a writ petition filed against the seizure order dated 05.12.2017 under Section 129 of the U.P. GST Act, 2017. The court directed the petitioners to approach the proper officer for release of goods by following the prescribed procedures within two weeks.