2018 (4) TMI 1139 - HC - GST

Seizure of goods - Section 129(1) U.P. GST Act - E-Way bill not downloaded - Held that - it has come on record that before seizure there was some problem in downloading the E-way bill. The penalty order has not yet been passed - Subject to deposit of bank guarantee, equal to the value of the tax on goods, the petitioner s vehicle and goods which have been seized may be released forthwith - petition disposed off.

Summary

The petitioner challenged a seizure order under Section 129(1) U.P. GST Act due to E-Way Bill issue. The petitioner, engaged in trading of P.V. Solar Modules, had goods seized while being transported from West Bengal to Ghaziabad. The court ordered release of the seized goods upon deposit of a bank guarantee equal to the tax value. The writ petition was disposed of by the Allahabad High Court.